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Commissioner Of Income-Tax, ... vs Steel Cast Corporation on 17 December, 1975

Gurjargravures Pvt. Ltd.'s case [1972] 84 ITR 723 (Guj), therefore, which deals with the powers of the Appellate Assistant Commissioner is not of much assistance to us in the instant case. It may be pointed out that the relief which was not even pressed for before the Income-tax Officer was held to be within the jurisdiction of the Appellate Assistant Commissioner since it was part of the entire assessment proceedings with which the Appellate Assistant Commissioner had the jurisdiction to deal.
Gujarat High Court Cites 35 - Cited by 37 - Full Document

Commissioner Of Income-Tax, Gujarat-I vs Industrial Machinery Manufacturing P. ... on 3 October, 1977

It also considered the decisions of this court in Karamchand Premchand's case [1969] 74 ITR 254 (Guj), CIT v. Gurjargravures P. Ltd. [1972] 84 ITR 723 (Guj) and CIT v. Sayaji Mills Ltd. [1974] 94 ITR 26 (Guj). The decisions of various other High Courts on the point under examination were also considered. This court ultimately recorded its conclusion in the following words (p. 700) :
Gujarat High Court Cites 10 - Cited by 9 - Full Document
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