Search Results Page
Search Results
1 - 10 of 22 (1.23 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Ess Ess Kay Engineering Co. P. Ltd. vs Commissioner Of Income-Tax on 23 July, 1997
In the case of Ess Ess Kay Engineering Co. P. Ltd. v. Commissioner of Income Tax reported in 247 ITR 818, the case was reopened on the basis of the fresh material obtained in the course of assessment for the next year. The Apex Court found the material sufficient to reopen the assessment proeeeding.
Section 153 in The Income Tax Act, 1961 [Entire Act]
Raymond Woollen Mills Ltd. vs Income-Tax Officer And Ors. on 17 December, 1997
In the case of Raymond Woollen Mills Ltd. v. Income Tax Officer and Ors. reported in 236 ITR 34. the Apex Court held that in a writ jurisdiction the court can only consider whether there was 4 prima facie case for reassessment and sufficiency of the material cannot be considered.
Kundan Lal Ratan Lal Jain vs Assessing Officer on 26 February, 1999
In the case of Kundan Lal Ratan Lal Jain v. Assessing Officer reported in 245 ITR 434 in which notice under Section 148 of the Act was issued on the basis of information relating to the enquiries in which it was found that the land holders whose name was found entered had denied having leased out any land to the assessee and the court had not found the case fit for interference.
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
13. The question whether the Assessing Officer had reasons to believe is a question of jurisdiction, a vital thing, which can always be investigated by the Court under Article 226 of the Constitution as held in Daykatran Rawatmal v. Income Tax Officer, ; Jamna Lal Kabra v. Income Tax Officer, (1968) 69 I.T.R. 461 (All); Calcutta Discount Co. Ltd. v. Income Tax Officer, ; C.M. Rajgharia v. Income Tax Officer, and Madhya Pradesh Industries Ltd. v. Income Tax Officer, .
C.M. Rajgharia And Anr. vs Income-Tax Officer And Ors. on 23 April, 1974
13. The question whether the Assessing Officer had reasons to believe is a question of jurisdiction, a vital thing, which can always be investigated by the Court under Article 226 of the Constitution as held in Daykatran Rawatmal v. Income Tax Officer, ; Jamna Lal Kabra v. Income Tax Officer, (1968) 69 I.T.R. 461 (All); Calcutta Discount Co. Ltd. v. Income Tax Officer, ; C.M. Rajgharia v. Income Tax Officer, and Madhya Pradesh Industries Ltd. v. Income Tax Officer, .
Madhya Pradesh Industries Ltd vs The Income-Tax Officer, Nagpur on 16 April, 1970
13. The question whether the Assessing Officer had reasons to believe is a question of jurisdiction, a vital thing, which can always be investigated by the Court under Article 226 of the Constitution as held in Daykatran Rawatmal v. Income Tax Officer, ; Jamna Lal Kabra v. Income Tax Officer, (1968) 69 I.T.R. 461 (All); Calcutta Discount Co. Ltd. v. Income Tax Officer, ; C.M. Rajgharia v. Income Tax Officer, and Madhya Pradesh Industries Ltd. v. Income Tax Officer, .