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1 - 10 of 13 (0.28 seconds)Section 80HH in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Sidhramappa Andannappa Manvi vs Commissioner Of Income-Tax, Bombay on 28 August, 1951
A decision on a debatable point of law is not a mistake apparent from the recordsee Sidhramappa v. CIT, Bombay (21 ITR 333). The power of the officers mentioned in Section 154 of the Income Tax Act, 1961 to correct any mistake apparent from the record is undoubtedly not more than that of the High Court to entertain a writ petition on the basis of an error apparent on the face of the record. In this case it is not necessary for us to spell out the distinction between the expressions error apparent on the face of the record and mistake apparent from the record. But suffice it to say that the Income Tax Officer was wholly wrong in holding that there was a mistake apparent from the record of the assessments of the first respondent."
Article 226 in Constitution of India [Constitution]
Section 80I in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Tamil Nadu Heat Treatment And Fetting ... on 24 February, 1998
Therefore, the Tax Case (Appeal)is dismissed.