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1 - 10 of 31 (0.97 seconds)The Income Tax Act, 1961
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 56 in The Income Tax Act, 1961 [Entire Act]
Niit Limited vs Union Of India on 20 November, 2014
Mohit Gupta & Ashish Gupta
6.17 Ther efore, na tura l corol lar y woul d be s how
tha t all or ders of sea rch a nd seizure pas s ed under
Secti on 153A or under Sec tion 153C of t he Act a re
required to be passed after pri or approv al of the Joi nt
Commis si o ner except as provided under Secti on
154BA(12). T heref ore, if t he argume nt of the L d. AR is
to be ac cepted then in such cases where t he
as sessment has been framed under Secti on 153A or
Secti on 153C, the same will go out of t he a mbit o f the
prov isions of Secti on 263 of the Act and s uc h a vi ew is
directly c ontrary to the deci sion of the Hon'ble
Supreme C ourt i n T . N .Civil Corporati on Vs . C IT 260
ITR 82, H on'ble Punj ab & Hary ana High Co urt Os ho
Forgi ng Ltd. Vs . CIT (s upra ) and Ho n'ble Del hi Hi gh
Court i n NIIT Ltd. Vs. Union of India (s upr a).