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Sri Prakash Bhajandas Talreja, ... vs Deputy Commissioner Of Income Tax, ... on 22 March, 2024
cites
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 292C in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 3 in The Income Tax Act, 1961 [Entire Act]
The Indian Evidence Act, 1872
Common Cause (A Regd. Society) vs Union Of India on 9 March, 2018
vs CIT (1959) 37 ITR 271 (SC)
• Bansal Strips (P) Ltd vs ACIT (2006), 99 ITD 177 Delhi
• CBI vs V C Shukla (1998) 3 SCC 410
• Common Cause (A registered society) and others vs Union of India
M/S Andaman Timber Industries vs Commr.Of Central Excise,Kolkata-Ii on 2 September, 2015
9.93. Further he relied on the Supreme Court judgment in Andaman
Timber Industries v. Commissioner of Central Excise, 281 CTR 241 (SC)
wherein it was held that opportunity of cross- examination not given leads
to nullity and assessment order to be quashed.