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1 - 10 of 17 (0.32 seconds)Section 119 in The Income Tax Act, 1961 [Entire Act]
Comptroller And Auditor General Of ... vs K.S. Jagannathan & Anr on 1 April, 1986
In the case of The Comptroller and Auditor General of India, Gian
Prakash, New Delhi and another Vs. K.S. Jagannathan and another -
(AIR 1987 SC 537), a three-Judge Bench of this Court referred to
Halsbury's Laws of England, Fourth Edition, Volume I paragraph 89 to
illustrate the range of this remedy and quoted with approval the
following passage from Halsbury about the efficacy of Mandamus:
Anandi Mukta Sadguru Shree Mukta ... vs V.R. Rudani & Ors on 21 April, 1989
In a subsequent
judgment also in Shri Anadi Mukta Sadguru Shree Muktajee
Vandasjiswami Suvarna Jayanti Mahotsav Smarak Trust and Ors. Vs. V.R.
Rudani and Ors. - AIR 1989 SC 1607, this Court examined the
development of the law of Mandamus and held as under:
Commissioner Of Income Tax,Mumbai vs Anjum M.H.Ghaswala & Ors on 18 October, 2001
In
CIT v. Anjum M.H. Ghaswala, it was pointed out that the circulars
issued by CBDT under Section 119 of the Income Tax Act have statutory
force and would be binding on every income-tax authority although
such may not be the case with regard to press releases issue by the
CBDT for information of the public.
Uco Bank, Calcutta vs Commissioner Of Income-Tax, West ... on 13 May, 1999
In
UCO Bank v. CIT, this Court opined that "the circulars as
contemplated therein cannot be adverse to the assessee" (SCC
p.605, para 9). Thus, the authority which wields the power for its
own advantage when required to wield it in a manner it considers just
by relaxing the rigour of the law or in other permissible manners as
laid down in Section 119. The power is given for the purpose of just,
proper and efficient management of the work of assessment and in
public interest.