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1 - 10 of 10 (0.19 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 153C in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Section 132A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
"For the reasons stated hereinbelow, we are in complete
agreement with the view taken by the Delhi High Court in the
case of Kabul Chawla (supra) and the Gujarat High Court in
the case of Saumya Construction (supra), taking the view that
no addition can be made in respect of completed assessment in
absence of any incriminating material."
Pr. Commissioner Of Income Tax Central 2 ... vs Meeta Gutgutia on 15 May, 2018
4. Learned counsel for the Revenue fairly submitted that the ITAT
has relied
ed on CIT vs Kabul Chawla 380 ITR 573 (Delhi) and Pr.CIT vs
Meeta Gutgutia 395 ITR 526, although the same were subject matter of
challenge before the Supreme Court at that relevant time.
The Pr. Commissioner Of Income ... vs Abhishar Buildwell Pvt. Ltd. on 20 November, 2020
In the case of Principal Commissioner of Income Tax,
Central-3
3 vs Abhisar Bhildwell Private Limited (2023) 454 ITR 212, the
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Neutral Citation No:=2024:PHHC:137917-DB
ITA No. 97 of 2023 -8-
Supreme Court upheld the law laid down in Kabul Chawla's case (supra)
and held as under:-
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