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1 - 10 of 26 (0.32 seconds)Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 84 in The Income Tax Act, 1961 [Entire Act]
Section 35 in Income Tax Rules, 1962 [Entire Act]
Section 32 in The Income Tax Act, 1961 [Entire Act]
Ascharajlal Ram Parkash vs Commissioner Of Income-Tax on 17 January, 1972
With respect, therefore, to the learned judges of the Allahabad High Court, we a unable to agree with their conclusions in Ascharajlal Ram Parkash's case [1973] 90 ITR 477 (All) but, in so far as the decision lays down that whenever any relief is available to an assessee under the provisions of the Act on certain conditions being satisfied, if the Income-tax Officer finds from the materials on record that those conditions are satisfied, he is bound to grant that relief, we agree, but on a different process of reasoning from the reasoning which appealed to the learned judges of the Allahabad High Court who decided Ascharajlal Ram Parkash's case [1973] 90 ITR 477 (All).
Mahendra Mills Ltd vs Sheri P. B. Desai, Appellate Assistant ... on 4 March, 1975
In support of his contention regarding the scope of rectification proceedings, Mr. Shah has relied upon the decisions of the Supreme Court in Mahendra Mills Ltd. v. P. B. Desai Appellate Assistant Commissioner of Income-tax [1975] 99 ITR 135 (SC), L. Hirday Narain v. Income-tax Officer [1970] 78 ITR 26 (SC), Income-tax Officer v. Asok Textiles Ltd. [1961] 41 ITR 732 (SC) and Venkatachalam, Income-tax Officer v. Bombay Dyeing and Mfg. Co. Ltd. [1958] 34 ITR 143 (SC). Now, all these different decisions no doubt turn upon one or the other aspect of rectification proceedings either under section 35 of the Indian Income-tax Act, 1922, or section 154 of the Act of 1061.
Hirday Narain vs Income-Tax Officer, Bareilly on 21 July, 1970
In support of his contention regarding the scope of rectification proceedings, Mr. Shah has relied upon the decisions of the Supreme Court in Mahendra Mills Ltd. v. P. B. Desai Appellate Assistant Commissioner of Income-tax [1975] 99 ITR 135 (SC), L. Hirday Narain v. Income-tax Officer [1970] 78 ITR 26 (SC), Income-tax Officer v. Asok Textiles Ltd. [1961] 41 ITR 732 (SC) and Venkatachalam, Income-tax Officer v. Bombay Dyeing and Mfg. Co. Ltd. [1958] 34 ITR 143 (SC). Now, all these different decisions no doubt turn upon one or the other aspect of rectification proceedings either under section 35 of the Indian Income-tax Act, 1922, or section 154 of the Act of 1061.
The Income-Tax Officer, Alwaye vs The Asok Textiles Ltd., Alwaye on 13 December, 1960
In support of his contention regarding the scope of rectification proceedings, Mr. Shah has relied upon the decisions of the Supreme Court in Mahendra Mills Ltd. v. P. B. Desai Appellate Assistant Commissioner of Income-tax [1975] 99 ITR 135 (SC), L. Hirday Narain v. Income-tax Officer [1970] 78 ITR 26 (SC), Income-tax Officer v. Asok Textiles Ltd. [1961] 41 ITR 732 (SC) and Venkatachalam, Income-tax Officer v. Bombay Dyeing and Mfg. Co. Ltd. [1958] 34 ITR 143 (SC). Now, all these different decisions no doubt turn upon one or the other aspect of rectification proceedings either under section 35 of the Indian Income-tax Act, 1922, or section 154 of the Act of 1061.
T. S. Balaram, Income Tax ... vs M/S. Volkart Brothers, Bombay on 5 August, 1971
However, we find that as regards the powers of the Income-tax Officer in rectification proceedings, the position has been summarized now by the Supreme Court in T S Balaram, Income-tax Officer v. Volkart Brothers [1971] 82 ITR 50 (SC), where Hegde J., delivering the judgment of the Supreme Court, has observed at page 5 :