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Commissioner Of Income-Tax vs Multiplan India (P.) Ltd. on 27 May, 1991

However, reliance of the Tribunal on the decision of the Delhi Bench in the case of CIT vs. Multiplan India (P) Ltd. (supra) is erroneous and, Page 7 of 8 Downloaded on : Wed Jan 12 23:20:26 IST 2022 C/SCA/7163/2019 ORDER therefore, requires to be set aside. In the instant case, it can be noted from the letters addressed by the present appellant to the Tribunal that it was awaiting transfer of both the appeals of 199899 and 19992000 since CIT (Appeals) had relied upon such orders of earlier years."
Income Tax Appellate Tribunal - Delhi Cites 4 - Cited by 3814 - Full Document

Commissioner Of Income Tax, Madras vs S. Chenniappa Mudaliar, Madurai on 24 February, 1969

It also took note of decision rendered in Rajendra Prasad Borah vs. IncomeTax Appellate Tribunal and others (supra) as also the decision rendered by the Apex Court in Commissioner of Income­tax vs. S. Chenniappa MudaliarI(supra) so also the decision of the Tribhuwan kumar and others vs. Commisioner of IncomeTax and another (supra), and held that the Tribunal could not have dismissed the appeal without adverting to the merits of the case and on the line of the decisions of Gauhati and Rajasthan High Courts, it set aside the order of Tribunal dismissing the appeal for want of prosecution.
Supreme Court of India Cites 18 - Cited by 168 - A N Grover - Full Document

Sanket Estate & Finance Ltd.,, ... vs Assessee on 20 October, 2016

4. Mr. Bhatt with his usual fairness has pointed out two important aspects of the matter. According to Mr. Bhatt, even otherwise, the Appellate Tribunal could not have dismissed the Page 3 of 8 Downloaded on : Wed Jan 12 23:20:26 IST 2022 C/SCA/7163/2019 ORDER appeal for non­prosecution. On the issue of limitation also, we have the able assistance of Mr. Bhatt. Mr. Bhatt has fairly submitted that the impugned order passed by the Appellate Tribunal is not sustainable in law. Mr. Bhatt brought to our notice the decision of this High Court in the case of Sanket Estate & Finance Pvt. Ltd. Vs. Commissioner of Income Tax [Tax Appeal No.133/2012 with Tax Appeal No.134/2012, reported in 32 Taxmann.com 342].
Income Tax Appellate Tribunal - Ahmedabad Cites 17 - Cited by 5 - Full Document
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