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1 - 10 of 14 (2.94 seconds)Section 158BB in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Smt.T.Ani Chandra Kala on 1 April, 2019
In
support of his submissions, the learned counsel placed reliance on the
decision of the Division Bench of this Court in T.C.A Nos.249 and 250 of
2019 dated 01.04.2019 in the case of Commissioner of Income Tax,
Madurai Vs. T.Ani Chandra Kala.
The Commissioner Of Income Tax Delhi ... vs D.K. Gupta on 26 September, 2008
58. The decision in the case of CIT Vs. D.K.Gupta reported 308
ITR 230 (Delhi) relied on the Tribunal mentions that the Tribunal is final
fact finding authority, there can be no quarrel to such proposition.
However, in the instant case, the Tribunal abdicated its responsibility as
a final fact finding authority. The Tribunal is required to examine the
facts available before the assessing officer, the conclusion arrived at by
him, the grounds raised before the CITA and the conclusion arrived at
by the CITA. If the conclusion arrived at by one of the authorities is not
36/43
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T.C.A.Nos.1060 of 2019 & 18, 72 to 78 of 2020
relatable to the factual position or the legal position, the finding is
required to be rendered.
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Asstt. Commissioner Of Income Tax vs M/S. A.R. Enterprises on 14 January, 2013
9. Further, by relying upon the decision of the Hon'ble Supreme
Court in Assistant Commissioner of Income-Tax, Chennai V.
A.R.Enterprises reported in [2013] 350 ITR 509, it is submitted that
when the assessee did not file his return before the due date, and it was
only after intimation of block assessment proceedings, the return was
filed and in such case, mere payment of advance tax made earlier
would not amount to disclosure of total income and consequently, the
block assessment should have been upheld by the Tribunal.