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1 - 10 of 40 (0.46 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 158BG in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 136 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 153B in The Income Tax Act, 1961 [Entire Act]
M/S Sahara India (Firm),Lucknow vs Commissioner Of Income Tax,Central-I & ... on 11 April, 2008
18. The contention of the Revenue in those cases that the non-
compliance of the said requirement does not entail civil
I.T.A. Nos. 39, 40, 41, 42, 43, 44 & 45 of 2022 Page 10 of 17
consequences was negatived. Reiterating the view expressed in
Rajesh Kumar (supra), the Supreme Court in Sahara India (Firm)
Lucknow v. Commissioner of Income Tax (supra) held as under: