Search Results Page
Search Results
1 - 10 of 18 (0.21 seconds)Article 14 in Constitution of India [Constitution]
Estate Duty act, 1953
Section 34 in The Income Tax Act, 1961 [Entire Act]
Section 63 in The Income Tax Act, 1961 [Entire Act]
Deputy Commissioner (C.T.) vs G. Govindaraju Chettiar on 13 June, 1979
The decision of the Full Bench in this case is an echo of one of the judgments rendered in an earlier sales tax case in Dy. Commissioner v. Govindaraju Chettiar [1980] 46 STC 341 (Mad). The Full Bench, while dealing with the powers of the Sales Tax Appellate Tribunal, observed that an appeal is a continuation of the process of assessment, that the appellate authority is as much committed to the assessment process as the assessing authority, that it can itself enter the arena of assessment and, hence, functionally speaking, the appellate authority is no different from the assessing authority itself.
Commissioner Of Income-Tax (Central), ... vs Indian Express (Madurai) Pvt. Ltd. on 9 November, 1982
18. The Full Bench decision in Arulmurugan & Co.'s case [1982] 51 STC 381 (Mad) has been adopted in an income-tax reference concerning the powers of the Tribunal in a recent judgment of a Division Bench of this court in CIT v. Indian Fxoress (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Tax Case No. 59 of 1977 dated 9-11-1982).