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Documents citing Trustees Of Seth Hemant Bhagubhai Trust vs Commissioner Of Wealth-Tax on 25 June, 1990

Deputy Commissioner Of Income-Tax vs Rameshbhai Manibhai Patel. on 13 September, 1993

3. Before us, the learned Departmental Representative submitted that after the date of original assessment when the Madras High Court decision came to the notice of the Assessing Officer it certainly constituted fresh information and the Assessing Officer was entitle to reopen the case under S. 147(b). He cited Gujarat High Court decision in the case of K. Mansukhram & Sons vs. CIT (1982) 133 ITR 65 (Guj) and Bombay High Court decision in Trustees of Seth Hemant Bhagubhai Trust vs. CIT (1991) 190 ITR 494 (Bom) and went to the extent of saying that the Tribunal should now uphold the reassessment made even on merits in view of the fact that on this point Departments view has been upheld in the Gujarat High Court decisions in the case of Almbic Chemical Works Ltd. (No. 1) vs. CIT (1992) 194 ITR 497 (Guj) and Alembic Chemical works Co. Ltd. (No. 2) vs. CIT (1992) 194 ITR 514 (Guj).
Income Tax Appellate Tribunal - Ahmedabad Cites 10 - Cited by 0 - Full Document
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