Commissioner Of Income-Tax vs Smt. Amiya Bala Paul on 25 August, 1999
Equivalent citations: [1999]240ITR378(GAUHATI)
Author: Brijesh Kumar
Bench: Brijesh Kumar
JUDGMENT
decision pronounced by the Apex Court in the case of Smt. Amiya Bala Paul v. CIT . It is stated in the applications that the reference ... basis of the above decision of the Apex Court, namely, Smt. Amiya Bala Paul 's case (supra). In the applications, the Department has placed
decision of Apex Court in the case of Smt. Amiya Bala Paul v. CIT , 130 Taxman 511. He further submitted that the jurisdictional High Court ... decision of the Apex Court in the case of Smt. Amiya Bala Paul (supra). The Id. Authorized Representative of the assessee further submitted that
decision of the Apex Court in the case of Smt. Amiya Bala Paul v. CIT 262 ITR 407, or the ld. Accountant Member is justified ... decision of the Apex Court in the case of Smt Amiya Bala Paul v. CIT 262 ITR 407, or the ld. Accountant Member is justified
following decisions:
( i) Smt. Tarawati Debi Agarwal v. ITO ;
( ii) CIT v. Shirinbai Abdullabhai ;
( iii) Smt. Amiya Bala Paul v. CIT ;
( iv) CESC ... time of the regular assessment reopening was not permissible.
( vi) Smt. Amiya Bala Paul v. CIT : The apex court held that the power of enquiry
Supreme Court in the case of Smt. Amiya Bala Paul v. CIT , 262 ITR 407 (S.C.).
10. We have heard ... Supreme Court in the matter of Smt. Amiya Bala Paul v. CIT , 262 ITR 407 in which the Hon'ble Supreme Court held that
assets,
property etc since before that in the case of Smt. Amiya Bala Paul Vs. CIT 262 ITR 407
(SC), the Hon'ble Supreme ... would be gainful to refer to the decision in Smt. Amiya
Bala Paul Vs. CIT (supra) wherein the Hon'ble Supreme Court took note
decision pronounced by the apex Court in the case of Smt. Amiya Bala Paul v. CIT . It is stated in the applications that the reference ... basis of the above decision of the apex Court, namely, Smt Amiya Bala Paul (supra). In the applications, the Department has placed reliance
decision of the
Hon'ble Supreme Court in Smt. Amiya Bala Paul Vs. CIT 262 ITR 407 (SC) and
held that the DDIT ... assets, property etc. Since
before that in the case of Smt. Amiya Bala Paul Vs. CIT 262 ITR 407 (SC), the Hon'ble
Supreme
Smt. Gita Rani Banik 251 ITR 712
wherein the Guwahati High Court follows its earlier decision in
Smt. Amiya Bala Paul v/s. Commissioner ... Moreover, the
decision of the Guwahati High Court in Smt. Amiya Bala Paul
(supra), has been reversed by the Apex Court in Smt. Amiya Bala
