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National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

PURE QUESTION OF LAW RAISED FOR THE FIRST TIME The appellant begs to submit the under mentioned grounds of appeal which were not urged specifically in the grounds of appeal before the first appellate authority. These grounds do not involve any investigation of any facts otherwise on the record of the department and therefore, it is prayed that the grounds may kindly be admitted and disposed off on merits for the advancement of substantial cause of justice. Reliance is placed on the decision of the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. Vs. CIT, reported in 229 ITR 383 and on the decision of Mysore High Court in the case of GundathurThimmappa& Sons vs. CIT, reported in 70 ITR 70.
Supreme Court of India Cites 5 - Cited by 1462 - Full Document

Messrs. R. C. Mitter & Sons vs The Commissioner Of Income-Tax,West ... on 15 April, 1959

PURE QUESTION OF LAW RAISED FOR THE FIRST TIME The appellant begs to submit the under mentioned grounds of appeal which were not urged specifically in the grounds of appeal before the first appellate authority. These grounds do not involve any investigation of any facts otherwise on the record of the department and therefore, it is prayed that the grounds may kindly be admitted and disposed off on merits for the advancement of substantial cause of justice. Reliance is placed on the decision of the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. Vs. CIT, reported in 229 ITR 383 and on the decision of Mysore High Court in the case of GundathurThimmappa& Sons vs. CIT, reported in 70 ITR 70.
Supreme Court of India Cites 19 - Cited by 152 - B P Sinha - Full Document
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