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Documents citing National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

M/S.Das Lagerways Wind Turbine Ltd vs The Assistant Commissioner Of Income ... on 19 August, 2024

3. This appellant’s appeal before the Commissioner of Income-tax (Appeals) was allowed. However, the order of the further appeal of the Department before the Income-tax Appellate Tribunal was allowed. The appellant has approached this court and has submitted that the Tribunal was wrong in upholding the Assessing Officer’s order. He has relied upon the 18/23 https://www.mhc.tn.gov.in/judis T.C.A No.517 to 519 of 2015 decision of this court in National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383, to contend that it was open to the assessee to raise the points of law even before the Appellate Tribunal.
Madras High Court Cites 19 - Cited by 0 - Full Document

Sree Venkateswara Educational Trust vs The Income Tax Officer on 2 September, 2024

3. This appellant's appeal before the Commissioner (Appeals) was allowed. However, the order of the further appeal of the department before the Income Tax Appellate Tribunal was allowed. The appellant has approached this court and has submitted that the Tribunal was wrong in upholding the assessing officer's order. He has relied upon the decision of this court in National Thermal Power Company Ltd. Vs. CIT MANU/SC/1287/1997 : [1998] 229 ITR 383 (SC), to contend that it was open to the assessee to raise the points of law even before the Appellate Tribunal.
Madras High Court Cites 25 - Cited by 0 - C Saravanan - Full Document

Sree Venkateswara Educational Trust vs The Income Tax Officer on 2 September, 2024

3. This appellant's appeal before the Commissioner (Appeals) was allowed. However, the order of the further appeal of the department before the Income Tax Appellate Tribunal was allowed. The appellant has approached this court and has submitted that the Tribunal was wrong in upholding the https://www.mhc.tn.gov.in/judis 10/16 T.C.A.Nos.168 and 169 of 2020 assessing officer's order. He has relied upon the decision of this court in National Thermal Power Company Ltd. Vs. CIT MANU/SC/1287/1997 : [1998] 229 ITR 383 (SC), to contend that it was open to the assessee to raise the points of law even before the Appellate Tribunal.
Madras High Court Cites 24 - Cited by 0 - C Saravanan - Full Document

M/S.Das Lagerways Wind Turbine Ltd vs The Assistant Commissioner Of Income ... on 19 August, 2024

3. This appellant’s appeal before the Commissioner of Income-tax (Appeals) was allowed. However, the order of the further appeal of the Department before the Income-tax Appellate Tribunal was allowed. The appellant has approached this court and has submitted that the Tribunal was wrong in upholding the Assessing Officer’s order. He has relied upon the decision of this court in National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383, to contend that it was open to the assessee to raise the points of law even before the Appellate Tribunal.
Madras High Court Cites 17 - Cited by 0 - Full Document
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