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Documents citing Commissioner Of Income-Tax vs Gulam Rasool And Ors. on 26 August, 1996

Vip Housing And Properties vs The Deputy Commissioner Of Income Tax on 25 February, 2025

24. A Division Bench of the Madhya Pradesh High Court, Jabalpur Bench in Commissioner of Income Tax Vs. Gulam Rasool, (1997) 225 ITR 904 / [1997] 91 TAXMAN 167 (MP), referred to the law laid down by the https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/03/2025 04:22:50 pm ) 13/25 W.P.No.7774 of 2022 Hon'ble Supreme Court in Commissioner of Income Tax Vs. Sun Engineering Works Private Limited, [1992] 198 ITR 297 and had summarized the position as follows:-
Madras High Court Cites 38 - Cited by 0 - C Saravanan - Full Document

Ador Technopack Ltd. vs Dr. Zakir Hussein, Deputy Commissioner ... on 31 March, 2004

32. At this stage, let us consider the strength of the submissions advanced by Mr. Desai, appearing for the Revenue that proceedings under Section 147 are distinct and separate from proceedings under Section 263. Merely because proceedings under Section 263 are initiated by issuing a notice in that behalf, the AO is not debarred from initiating proceedings under Section 147 as held by the Madhya Pradesh High Court in the case of Gulam Rasool (supra).
Bombay High Court Cites 27 - Cited by 0 - V C Daga - Full Document

Ador Technopack Ltd. vs Dr. Zakir Hussein, Dy. Cit on 31 March, 2004

32. At this stage, let us consider the strength of the submissions advanced by Mr. Desai, appearing for the revenue that proceedings under section 147 are distinct and separate from proceedings under section 263. Merely because proceedings under section 263 are initiated by issuing a notice in that behalf, the assessing officer is not debarred from initiating proceedings under section 147 as held by the Madhya Pradesh High Court in the case of Gulam Rasool (supra).
Bombay High Court Cites 30 - Cited by 12 - V C Daga - Full Document
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