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Pr. Commissioner Of Income Tax-2 vs M/S Century Metal Recycling Pvt. Ltd. on 14 November, 2019
cites
A.T.Kearney India Ltd vs Income Tax Officer-Ward 1(1) , New Delhi on 16 September, 2014
7. Mr. Hossain submits that in view of the said appeal being preferred, the
Tribunal should have adopted the same course as prescribed by this Court in
A.T. Kearney India Ltd. v. Income Tax Officer, (2015) 371 ITR 179. In that
case, though the appeal had not been preferred against the order, setting aside
the order which formed the basis for issuance of notice under Section 148, the
period of limitation was still available. In that light, the Division Bench
observed as follows:
M/S Taluk Agricultural Producers ... vs The Assistant Commissioner Of Income ... on 7 September, 2018
7. It is clear that as the position stands today, the reasons do
not survive. However, subsequently the position may be altered
in case the Revenue files and appeal and succeeds therein.
Therefore, the Revenue also has to be protected. Consequently,
we are inclined to adopt the approach indicated in National
Agricultural Co-operative Marketing Federation of India
Ltd. v. Assistant Commissioner of Income Tax - Circle 32(1),
W.P.(C) 5895/2010 decided on 07.08.2014 wherein we passed
the following order:-
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