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Documents citing The Acit, Circle-2(1)(2),, Ahmedabad vs Mundra International Container ... on 28 June, 2019

Nec-Ncc-Maytas Jv, Hyderabad vs Dy. Commissioner Of Income Tax , ... on 17 October, 2022

He placed reliance on the decision of the Hon'ble Apex Court in the case of ACIT vs. Saurashtra Kutch stock exchange Ltd 305 ITR 227 in support of his contention that non-application of the decision of the coordinate Bench would constitute mistake and error on record are minimal under the provisions of section 254 (2) of the Income Tax Act, 1961 (for short "the Act").
Income Tax Appellate Tribunal - Hyderabad Cites 12 - Cited by 0 - Full Document

Navayuga - Ivrcl & Sew-Jv , Hyderabad vs Deputy Commissioner Of Income Tax, ... on 3 March, 2023

He placed reliance on the decision of the Hon'ble Apex Court in the case of ACIT vs. Saurashtra Kutch stock exchange Ltd 305 ITR 227 in support of his contention that non-application of the decision of the coordinate Bench would constitute mistake and error on record are minimal under the provisions of section 254 (2) of the Income Tax Act, 1961 (for short "the Act").
Income Tax Appellate Tribunal - Hyderabad Cites 11 - Cited by 0 - Full Document

Devgen Seeds And Crop Technology ... vs Assistant Commissioner Of Income Tax ... on 11 November, 2022

4. He further submitted that while passing the common order in question the Bench lost sight of the observations made for the earlier assessment years and this constitutes mistake apparent from record. He placed reliance on the decision of the Hon'ble Apex Court in the case of ACIT vs. Saurashtra Kutch stock exchange Ltd 305 ITR 227 in support of his contention that non-application of the decision of the Co-ordinate Bench would constitute mistake and error on record under the provisions of section 254 (2) of the Income Tax Act.
Income Tax Appellate Tribunal - Hyderabad Cites 5 - Cited by 0 - Full Document
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