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1 - 10 of 15 (0.24 seconds)The Coinage Act, 2011
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Rampyari Devi Saraogi vs Commissioner Of Income-Tax, West ... on 1 May, 1967
Hon'ble Supreme Court in Rampyari Devi Saraogi v CIT 67 ITR 84 while
taking note of the fact that the AO had concluded the assessment in "undue
hurry" by passing a short, stereotyped assessment order, without making
any inquiries, upheld the revision done by the CIT.
Daniel Merchants Private Limited & Anr vs Income Tax Officer on 10 April, 2017
In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the
Hon'ble Supreme Court upheld the law as laid down by the High Courts in
SubhlakshmiVanijya Pvt. Ltd vs. CIT 155 ITD 171 (Kol), Rajmandir Estates
386 ITR 162 (Cal) etc. and held that the CIT is entitled to revise the
assessment order u/s 263 on the ground that the AO did not make any
proper inquiry while accepting the explanation of the assessee insofar as
receipt of share application money is concerned.
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
In the case of Deniel Merchants Pvt. Ltd. vs ITO dated 29.11.2017, the
Hon'ble Supreme Court upheld the law as laid down by the High Courts in
SubhlakshmiVanijya Pvt. Ltd vs. CIT 155 ITD 171 (Kol), Rajmandir Estates
386 ITR 162 (Cal) etc. and held that the CIT is entitled to revise the
assessment order u/s 263 on the ground that the AO did not make any
proper inquiry while accepting the explanation of the assessee insofar as
receipt of share application money is concerned.
M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000
In the case of Malabar Industrial Co. Ltd. Vs CIT [2000] 109 Taxman 66
(SC)/[2000] 243 ITR 83 (SC)/[2000] 159 CTR 1 (SC), Hon'ble Supreme Court
held that where Assessing Officer had accepted entry in statement of
account filed by assessee, in absence of any supporting material without
making any enquiry, exercise of jurisdiction by Commissioner under section
263 was justified.
M/S. Vedanta Ltd. (Earlier Known As Sesa ... vs Commissioner Of Income Tax on 16 September, 2020
In the case of Vedanta Ltd. Vs CIT[2021]124 taxmann.com
435(Bombay)/[2021] 279 Taxman 358 (Bom), it has been held that where
assessment was completed without proper inquiries, Commissioner was
competent to invoke revisional jurisdiction and direct Assessing Officer for
fresh assessment.