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1 - 10 of 15 (0.20 seconds)Section 33 in Income Tax Rules, 1962 [Entire Act]
Section 34 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Calcutta vs Rai Bahadur Hardutroy Motilal Chamaria on 7 April, 1967
Mr. Sabyasachi Mukherji, learned counsel for the revenue, however, placed strong reliance on the briefly reported judgment of the Supreme Court in Commissioner of Income-tax v. Rai Bahadur Hardutroy Motilal and submitted that there was nothing in the return filed by the assessee claiming deduction. There was also nothing in the assessment order showing consideration by the Income-tax Officer about the admissibility of the expenditure. That being the position, he submitted, the Appellate Assistant commissioner would have no power to allow the expenditure, because he should not consider anything not considered by the Income-tax Officer. In the same line of reasoning he contended that the Tribunal was right in dismissing the appeal as done in this case.
The Commissioner Of Income-Tax vs Shapoorji Pallonji Mistry on 14 February, 1962
Mr. Sabyasachi Mukherji, learned counsel for the revenue, did not, in his fairness, dispute the proposition that a claim may for the first time be made before the Appellant Assistant Commissioner and that the Appellant Assistant Commissioner had the jurisdiction prima facie to consider the admissibility of such a claim and, if, prima satisfied about the admissibility of the claim, to remand the claim to the Income-tax officer for further consideration. He, however, contended that the Appellate Assistant Commissioner lacked the jurisdiction by himself to allow the claim, if the Income-tax Officer had not the opportunity of considering the same. He relied on the judgment of the Supreme Court in Commissioner of Income-tax v. Shapporji Pallonji Mistry in this Context.
Section 33B in The Income Tax Act, 1961 [Entire Act]
Section 28 in Income Tax Rules, 1962 [Entire Act]
Section 31 in Income Tax Rules, 1962 [Entire Act]
United India Life Assurance Company ... vs Commissioner Of Income-Tax, Madras. on 10 January, 1963
The extent of appellate jurisdiction of the Tribunal has been described in New India Life Assurance Co. Ltd. v. Commissioner of Income-tax/Excess Profits Tax as that of a court of appeal under the Civil Procedure Code and its powers are identical with the powers enjoyed by the appellate court under the Code.