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1 - 10 of 18 (0.24 seconds)Section 151A in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Chillies Export House Ltd. vs Commissioner Of Income Tax High Court Of ... on 6 November, 1997
8. We note that on this legal issue there are divergent views expressed
by different Hon'ble High Courts. However, it is noted that on this issue
the Hon'ble jurisdictional High Court i.e. Madras High Court (Division
Bench) in Mark Studio India (P.) Ltd. (supra) has expressed its view in
favour of the assessee, and has concurred with the view on this issue as
held by the Hon'ble Bombay High Court in the case of Hexaware
Technologies (supra).
Hexaware Technologies Ltd vs Assistant Commissioner Of Income Tax, ... on 29 March, 2022
4. Ms.Premalatha, who takes notice for the Revenue, states that the law as
proposed by Ms.Vardini Karthick is correct and therefore, the Court may quash
and set aside the notices, but keep open liberty of the Revenue to re-ignite the
notices in case the Apex Court interferes with the order and judgment of the
Bombay High Court in Hexaware Technologies (supra).
Section 148A in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Ram Narayan Sah vs The Union Of India Through Intelligence ... on 30 June, 2016
We further note that aforesaid decision of the
Hon'ble Telangana High Court has been followed not only by the Hon'ble
Bombay High Court, but also by the Hon'ble Gauhati High Court in the
case of Ram Narayan Sah v. Union of India reported in 163
taxmann.com 478, and the Hon'ble Punjab & Haryana High Court in the
case of Jatinder Singh Bhangu v. Union of India reported in 165
ITA Nos.2849/Chny/2025
(AY 2018-19)
Mr. Gunasekaran Karpagam.
The Income Tax Act, 1961
Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
taxmann.com 115 and other cited cases (supra). And as noted (supra)
the Hon'ble jurisdictional High Court (Single Bench) order in the case of
Mark Studio India (P.) Ltd. v. Income-tax Officer, held in favour of
Revenue, was reversed by the Hon'ble Division Bench by order dated
24.06.2025 by holding as under: