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Tata Communications Transformation ... vs Assistant Commissioner Of Income Tax ... on 29 March, 2022

In response to these notices no document/written submission in support of its contention 5 M/s.S.B Agencies Vs. ITO-3(4), Raipur (C.G.) ITA Nos.296, 297 & 298/RPR/2026 has been filed by the appellant. Accordingly, a full and final opportunity notice was issued on 16.10.2024. However, the appellant has not complied to the same till date. The appeal is thus being decided on the basis of material available on record."

National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

In our view, the decision of the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to the root of the matter and is established through legal principles, the assessee can take up and raise such legal issue at any appellate forum irrespective of whether the assessee had raised such legal issue at the sub-
Supreme Court of India Cites 5 - Cited by 1462 - Full Document

Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987

3. The Department on the other hand was not able to bring on record any evidence contrary to the reasons forwarded by the assessee. That considering the contents of the affidavit and condonation petition, we find that there is no deliberate or malafide conduct on the part of the assessee for said delay. We find that in the following decisions viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC);
Supreme Court of India Cites 3 - Cited by 5846 - M P Thakkar - Full Document
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