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Indian And Eastern Newspaper Society ... vs Commissioner Of Income Tax, New Delhi on 31 August, 1979

In fact, the Supreme Court in the matter of Indian & Eastern Newspaper Society vs. CIT [1979] 119 ITR 996/2 Taxman 197 has held that whether an 24/40 https://www.mhc.tn.gov.in/judis/ W.P.No.34075 of 2017 assessment has escaped assessment or not must be determined by the Assessing Officer himself. The Assessing Officer cannot blindly follow the opinion of an audit authority for the purpose of arriving at a belief that income has escaped assessment. In the present facts, it would be noticed that the reasons for which the assessment for the assessment year 2006-
Supreme Court of India Cites 27 - Cited by 571 - R S Pathak - Full Document
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