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Documents citing J.C.T. Limited vs Assistant Commissioner Of Income Tax on 18 September, 1997

Core Health Care Ltd. vs Deputy Commissioner Of Income Tax on 6 June, 2000

Shri Dastur further pointed out that the point of difference referred to by the learned J.M. containing reference of the decision of Calcutta Bench in J C. T Ltd. v. Assistant CIT (supra) is patently erroneous, as the said decision was not referred during the course of hearing nor a reference thereto finds a mention in the proposed order of the learned J.M. How can a decision which was not subject-matter of consideration by the learned two Members of the Division Bench be made a part of the point of difference referred to the President, Tribunal, in terms of section 255(4).
Income Tax Appellate Tribunal - Ahmedabad Cites 144 - Cited by 7 - Full Document

Core Health Care Ltd. vs Deputy Commissioner Of Income Tax. on 6 June, 2000

Shri Dastur further pointed out that the point of difference referred to by the learned J.M. containing reference of the decision of Calcutta Bench in J.C.T. Ltd. vs. Asstt. CIT (1998) 65 ITD 169 (Cal) is patently erroneous, as the said decision was not referred during the course of hearing nor a reference thereto finds a mention in the proposed order of the learned J.M. How can a decision which was not subject-matter of consideration by the learned two Members of the Division Bench be made a part of the point of difference referred to the President, Tribunal, in terms of s. 255(4).
Income Tax Appellate Tribunal - Ahmedabad Cites 143 - Cited by 0 - Full Document
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