Addl Cit 1(3), Mumbai vs Tata Communications Ltd ( Formerly ... on 24 December, 2019
IN
The Addl Cit (A) Rg-1(3), Mumbai vs M/S. Videsh Sanchar Nigam Ltd
Amendment, as it stands after the Bihar Amendment and as it stands after the Central Amendment would make it clear that the Bihar Amendment ... substituted by the Bihar Amendment, will be read as subject to the Central amendment providing for an additional mode of publication, without creating
above sections
makes it clear that prior to amendment mode ... clear from the facts that by way of subsequent amendment by
Finance Ad, 2007 , words 'Additional Commissioner' have also
been inserted along with
above sections makes it
clear that prior to amendment mode by Finance Act, 2007 ,
the legislature treated 'Additional Commissioner' and 'Joint
Commissioner ... clear from
the facts that by way of subsequent amendment by Finance
Ad, 2007, words 'Additional Commissioner' have also been
inserted along with
estimate of the investment
referred to in s, 69, additions were mode on this basis and the assessee
had filed on appeal before the higher ... appeal before the High court the Finance Act 2004 mode amendment in
section 142A providing the AO with power to make a reference
Further Discussion On The Motion For Consideration Of The Finance Bill, 2008, ... on 29 April
quoted hereinabove. Under the Direct Tax Laws (Amendment)
Act, 1987, Parliament not only deleted the words "reason to
believe" but also inserted ... which reads as follows:
"7.2 Amendment mode by the Amending Act, 1989, to
reintroduce the expression 'reason to believe
treating
section 13(b) as amended,. the amendment can be made in one
of many modes and that there is no reason to choose between ... burden on him, when a more
favourable mode is open. The various modes of amendment are
indicated in the following suggested reading of section
cases except where amendment is allowed without leave, the party
seeking or requiring the amendment of any pleading must apply to the
Court for leave ... para 63, at pages 48-49) as
under:-
63. Mode of amendment. A pleading may be
amended by written alterations in a copy