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1 - 10 of 17 (0.40 seconds)Section 234E in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 154 in The Income Tax Act, 1961 [Entire Act]
Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014
In view of the decision of the Hon'ble Supreme Court in the
case of CIT Vs. Vatika Township (supra), the demand so raised are
directed to be deleted.
Finance Act, 2015
M/S Dundlod Shikshan Sansthan & Anr. vs Union Of India And Ors. on 28 July, 2015
"3.5. We have heard rival contentions, perused the material
available on record and gone through the orders of the authorities
below. We have also gone through the case laws relied upon by the
Id. Counsel. We find merit into the contention of Id. Counsel that he
8
ITA No.2039/Del/2018
jurisdictional High Court has decided the validity of section 234E,
but has not decide the issue of power of AO for levy of tax under
section 234E in the judgment rendered in the case of M/ s. Dundlod
Shikshan Sansthan and Others (supra) as relied by Id. CIT (A).
The Commissioner Of Income-Tax, West ... vs M/S. Vegetables Products Ltd on 29 January, 1973
It has so been held by the
Hon'ble Supreme Court in 'CIT vs. Vegetable Products Ltd.', 88 ITR
192 (SC). It is also not a case where the decision against the
assessee has been rendered by the Jurisdictional High Court qua
the assessee.
Commr.Of Income Tax-I vs M/S Vatika Township Pvt.Ltd. on 29 October, 2014
We have also gone through the judgment of
Hon'ble Supreme Court in the case of CIT vs. Vatika Township Pvt.
Ltd. (supra) wherein the Hon'ble Apex Court has discussed in detail
the general principle of concerning retrospectively and held that
unless contrary intention appears, a legislation is presumed not to
have a retrospective operation. Respectfully following the above
judgments of Hon'ble Supreme Court and Hon'ble Karnataka High
Court, we set aside the order of Id. CIT (A) and direct the AO to drop
the demand raised of Rs. 4,200/- u/s 234E on statements
processed u/s 200A before 01.06.2015. Thus grounds raised by the
assessee are allowed."