Mithoo Labs. (I) vs Commissioner Of Sales Tax And Ors. on 2 July, 1986
), M. Chettyappan v. Commissioner of Agricultural Income-tax [1977] 110 ITR 684 (Mad.
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1 - 3 of 3 (0.25 seconds)M.S. Raju vs Deputy Commissioner Of Income-Tax on 31 December, 2007
ITO , M. Chettyappan v. Commissioner of Agricultural Income-tax and Viswanathan Silk Centre v. CIT , the Supreme Court in Additional CIT v. Gurjargravures P. Ltd. , the Kerala High Court in Parekh Brothers v. CIT , all arose prior to the substitution of the Explanation to Section 263(1) by the Finance Act, 1988, with effect from June 1, 1988.
Gausia Cold Storage Pvt Ltd, Mumbai vs Assessee on 16 January, 2015
4. We have heard the party before us, and perused the material on record. Without
doubt, the impugned order is not a speaking order, i.e., not dilating on the scope of the
revision u/s.264, on the maintainability or otherwise in law of the petition under which
the fate of the assessee's appeal would lie. The assessee, on the other hand, has cited
several decisions by the higher courts of law, including by the apex court, qua the scope
of provision u/s.264, viz. Dwarka Nath vs. ITO [1965] 57 ITR 349 (SC); Ramdev Exports
vs. CIT [2001] 251 ITR 873 (Guj); Parekh Brothers vs. CIT [1984] 150 ITR 105 (Ker);
and M. Chettyappan & Ors. v. CIT [1977] 110 ITR 684 (Mad).
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