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Documents citing U.G. Upadhya, General Manager, Janatha ... vs Director Of Income-Tax And Anr. on 7 December, 2001

Raibareilly District Co-Operative ... vs Assessee on 16 January, 2015

2. This appeal was initially disposed of vide order dated 7.1.2014, but later on an M.A. was filed by the Revenue with the submission that this appeal could not have been disposed of by the Tribunal, as the Tribunal has no jurisdiction to entertain an appeal filed against the order passed by the Director of Income-tax under section 271FA of the Act. The Revenue has also placed reliance upon the order of the Tribunal in the case of Hardoi District Co-operative Bank vs. Director of Income-tax in I.T.A. No. 719/LKW/2013 whereby it has been held that the appeal against an order passed under section 271FA of the Act can only be filed before the ld. :-2-:
Income Tax Appellate Tribunal - Lucknow Cites 20 - Cited by 0 - Full Document

Amrik Singh., Kapurthala vs Assessee on 11 May, 2016

15. The 1995 amendment brought in power to the Department to gather information which, after proper inquiry, would result in initiation of proceedings under the Act. However, by virtue of the second proviso to the section, an Income Tax Authority below the rank of Commissioner can exercise this power in respect of an enquiry, in a case where no proceeding is pending, only with the prior approval of the Director or Commissioner, as held in 'Karnataka Bank Limited vs. Secretary, Govt. of India', 255 ITR 508 (SC) and U.G. Upadhya, General Manager, Janatha Co-operative Bank Ltd; UDUPI vs. Director of Income Tax And Another', 255 ITR 502 (Kar.) [the S.L.P. where-against was dismissed by the Hon'ble Supreme Court vide their order reported at 251 ITR (St.) 51].
Income Tax Appellate Tribunal - Amritsar Cites 29 - Cited by 0 - Full Document

M/S. Chennithala Thripperumthura ... vs Income Tax Officer(Tds) on 12 March, 2025

This position was reiterated in Kodur Service Co-operative Bank Ltd v. DIT [MANU/KE/1276/2014] and U.G Upadhya and others v. The Director of Income Tax [2001 SCC OnLine Kar. 725], where the decisions affirmed that inquiries could be initiated without a pending 2025:KER:20901 W.P(C) No.24497/2018 8 proceeding as long as proper approvals were secured beforehand.
Kerala High Court Cites 16 - Cited by 0 - Full Document
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