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1 - 10 of 15 (0.50 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 142 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
K. Sampangirama Raju, S. Govindaraju, ... vs Vth Income-Tax Officer And Ors. on 9 December, 1987
13. Before the CIT(A), the assessee contended the legality of issue
of notice u/s. 148 by reiterating the submissions made before the AO.
The CIT(A) did not accept the contentions of the assessee by stating
that the assessee has not challenged the jurisdictional issue before the
AO and in this regard relied on the decision of Karnataka High Court
in the case of N. Govindaraju v. ITO. The CIT(A) further held that the
ITA No.675/Bang/2020
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reasons for reopening have been properly recorded by the AO and that
the income of the assessee has escaped assessment therefore the AO
has correctly exercised jurisdiction.