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Olive Hospitals Private Limited, Hyd, ... vs Acit, Circle-16(3), Hyd, Hyderabad on 30 January, 2019
cites
Section 35AD in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax, Central ... vs Nirav Modi on 14 December, 2016
3. CIT vs. Nirav Modi [2016] 390 ITR 292 (Bom.)
Commissioner Of Income-Tax vs G.K. Kabra on 15 April, 1994
6. CIT vs. G.K. Kabra [1995] 251 ITR 707 (Cal.)
Commissioner Of Income Tax vs M/S.G.R.Thangamaligai Firm on 22 July, 2015
7. The Hon'ble Madras High Court in the case of CIT vs. G.R.
Tangamaligai [2003] 259 ITR 129 has held that in the absence of any
finding that there is loss of revenue, interference u/s 263 is not
justified.
Moil Limited Earlier Known As Manganese ... vs The Commissioner Of Income Tax-I Nagpur on 26 April, 2017
1. MOIL Ltd vs. CIT [2017] 396 ITR 244 (Bom.)
The Commissioner Of Income Tax-Xiii vs Shri Ashish Rajpal on 14 May, 2009
Further, the Hon'ble Delhi High
Court in the case of CIT vs. Ashish Rajpal [2010] 320 ITR 674 (Delhi)
and also in the case of CIT vs. Vikas Polymers [2012] 341 ITR 0537 (Del.)
has held that where the Assessing Officer during the scrutiny
assessment proceedings has raised a query which was answered by the
assessee to the satisfaction of the Assessing Officer but the same was
not reflected in the assessment order, the conclusion cannot be drawn
by the Commissioner that no proper enquiry with respect to the issue
was made by the Assessing Officer which enabled him to assume
jurisdiction u/s 263 of the Act.
Cit vs M/S Vikas Polymers on 16 August, 2010
Further, the Hon'ble Delhi High
Court in the case of CIT vs. Ashish Rajpal [2010] 320 ITR 674 (Delhi)
and also in the case of CIT vs. Vikas Polymers [2012] 341 ITR 0537 (Del.)
has held that where the Assessing Officer during the scrutiny
assessment proceedings has raised a query which was answered by the
assessee to the satisfaction of the Assessing Officer but the same was
not reflected in the assessment order, the conclusion cannot be drawn
by the Commissioner that no proper enquiry with respect to the issue
was made by the Assessing Officer which enabled him to assume
jurisdiction u/s 263 of the Act.
Section 133A in The Income Tax Act, 1961 [Entire Act]
Punjab Tool Room, Mohali vs Department Of Income Tax on 22 March, 2012
Similar view was taken by the coordinate Bench of the
Tribunal at Chandigarh in the case of Punjab Wool Syndicate vs. ITO
[2012] 17 ITR (T) 439 (Chandigarh).