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1 - 10 of 13 (0.23 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 1999
Section 142 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
Income-Tax Officer, Calcutta vs M/S. Selected Dalurband Coal Co. Pvt. ... on 29 March, 1995
This is so
because the formation of belief by the Assessing Officer is
within the realm of subjective satisfaction (see ITO v. Selected
Dalurband Coal Co. Pvt. Ltd. [1996 (217) ITR 597 (SC)] ;
Raymond Woollen Mills Ltd. v. ITO [ 1999 (236) ITR 34 (SC)].