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1 - 10 of 29 (0.33 seconds)Section 23 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 35 in The Income Tax Act, 1961 [Entire Act]
Section 155 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 2 in The Income Tax Act, 1961 [Entire Act]
C. Commissioner Of Income-Tax, Gujarat ... vs Himatlal Bhagubhai on 17 September, 1971
14. This decision was relied upon by Mr. Patel for contending that the finality which his conferred on an assessment order is only an ad hoc finality which disappears when, for instance, rectification proceedings are initiated. We are unable to accept this contention of Mr. Patel. All that Commissioner of Income-tax v. Himatlal Bhagubhai [1972] 86 ITR 481 (Guj) decides is that though the assessment order is final and conclusive, under certain provision of the Act of 1961, a door to disturb that finality or to penetrate that finality can be opened. But that does not mean that the order of assessment has only an ad hoc finality as "ad hoc finality" is understood in law.