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1 - 10 of 39 (0.24 seconds)Section 251 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax ... vs Vijay Arjundas Luthra on 23 September, 2019
5.2.2 CIT vs. Premkumar Arjundas Luthra (HUF) [2016] 240 taxmen 133 it was
held that:
Section 148A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax And Excess ... vs S. Sen And Ors. on 9 December, 1948
A best judgment assessment is not by way
penalty for non-compliance [Jot Ram Sher Singh Vs. CIT, (1934) 2 ITR 129
(All) and it cannot be made capriciously in utter disregard to the material
on record [Gunda Subbayya Vs. CIT, (1939) 7 ITR 21, 26-7 (Mad-- FB); CIT
Vs. S. Sen, (1949) 17 ITR 355 (Orissa)]."