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1 - 10 of 14 (0.28 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 148A in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
THE FINANCE ACT, 2021
M/S.Sundaram Fin.Ltd vs Asst.Commissioner Of Income ... on 11 September, 2012
7. In Divya Capital One (P.) Ltd. v. Asstt. CIT [2022] 139 taxmann.com 461/445 ITR 436
(Delhi), the Court had considered the new re-assessment claim and held as follows:
The Income Tax Act, 1961
Gkn Driveshafts (India) Ltd vs Income Tax Officer And Ors on 25 November, 2002
In fact, the legislature brought
in safeguards in the amended re-assessment scheme in accordance with the judgment of
the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2002] 125 Taxman
963/[2003] 259 ITR 19 before any exercise of jurisdiction to initiate re-assessment
proceedings under section 148 of the Act.