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Documents citing T.B. Hanumantharaj (Decd.) (By Legal ... vs Commissioner Of Income-Tax on 12 October, 1976

Vinod Kumar Didwania vs Income Tax Officer, Central Circle Iii, ... on 3 December, 1984

There is no fetter on the right of the assessing authority in exercise of its powers on completing the assessments either in section 143 or in section 144. The only restriction or bar is the limitation contained in sub-section (1). Therefore, for my part, I am unable to accept the argument of Mr. V. P. Raman, learned counsel for the petitioner. As a matter of fact in T. B. Hanumantharaj v. CIT [1978] 111 ITR 414 (Mad), on the corresponding provisions in the old Act, what was held was as follows (headnote);
Madras High Court Cites 27 - Cited by 7 - S Mohan - Full Document

Diwaker Engineers Ltd. vs Inspecting Assistant Commissioner on 18 February, 1991

In the background of the principles laid down in the aforesaid, authorities, we now proceed to consider the question, whether, in this case the extended period of eight years, prescribed under Clause (fo) of Section 153(1) was available to the ITO for completing the assessment beyond the normal period of limitation, which expired on 16-3-1987.
Income Tax Appellate Tribunal - Delhi Cites 15 - Cited by 0 - Full Document

Sonepat Iron And Steel Rolling Mills vs Commissioner Of Income-Tax on 5 April, 1989

8. On the other hand, counsel for the Revenue had relied on T. B. Hanumantharaj v. CIT [1978] 111 ITR 414 (Mad). There appears to be a slight understatement of law. Be that as it may, the facts of the case are such that we are of the view that the Tribunal was justified in holding that the extended limitation provided in Section 153(1)(b) of the Act was applicable and the referred question is answered in the affirmative, in favour of the Revenue. No costs.
Punjab-Haryana High Court Cites 7 - Cited by 2 - Full Document
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