Search Results Page

Search Results

1 - 7 of 7 (0.41 seconds)

General Exporters vs Commissioner Of Income-Tax on 19 December, 1997

With regard to the decision of the Madhya Pradesh High Court in Sagarmal Spg. & Wvg. Mills Ltd. v. CBDT [1972] 83 ITR 130, it may only be mentioned that, subsequently, the Madhya Pradesh High Court has taken a contrary view in Maheshwari Lime Works v. CIT [1984] 147 ITR 801. The Delhi High Court (sic) has also taken a view which is in consonance with the view of our Court." (p. 593)
Madras High Court Cites 13 - Cited by 14 - Full Document

Peacock Chemicals (P.) Ltd. vs Commissioner Of Income-Tax And Ors. on 10 May, 1989

In Maheshwari Lime Works v. CIT [ 1984] 147 ITR 804, a Division Bench of the Madhya Pradesh High Court, distinguishing the decision in Sagarmal's case [1972] 83 ITR 130 (MP), held that notice issued for detailed and co-ordinated investigation was sufficient compliance if the appropriate authority, while passing the order, gives adequate reasons. It was so in the present case.
Allahabad High Court Cites 9 - Cited by 8 - R M Sahai - Full Document

Bhatia Minerals vs Commissioner Of Income-Tax And Ors. on 12 February, 1992

With regard to the decision of the Madhya Pradesh High Court in Sagarmal Spinning and Weaving Mills Ltd, v. CBDT [1972] 83 ITR 130, it may only be mentioned that, subsequently, the Madhya Pradesh High Court has taken a contrary view in Maheshwari Lime Works v. CIT [1984] 147 ITR 804. The Delhi High Court (sic) has also taken a view which is in consonance with the view of our court.
Allahabad High Court Cites 6 - Cited by 11 - M Katju - Full Document
1