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1 - 5 of 5 (0.23 seconds)Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Union Of India And Anr vs Brij Fertilizers Pvt. Ltd. & Ors on 14 May, 1993
Learned counsel referred to the judgment passed in the case of
Union of India Vs. Susaka Pvt. Ltd. & Ors. reported in (2018) 2 SCC
182 wherein the Hon'ble Apex Court has held that "if plea is available,
whether on facts or law, it has to be raised by the party at an appropriate
stage in accordance with law". Since the plea of jurisdiction under
Section 263 of the Act was not raised at an appropriate stage by the
respondent-Assessee, the respondent was debarred from raising the said
question of jurisdiction before the ITAT. The learned ITAT failed to
consider while allowing the appeal filed by the Assessee that the said
appeal challenging the order dated 28.03.2019 passed under Section 263
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of the Act was preferred beyond limitation.
Section 4 in The Income Tax Act, 1961 [Entire Act]
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