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1 - 8 of 8 (0.26 seconds)Article 226 in Constitution of India [Constitution]
Article 227 in Constitution of India [Constitution]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Gkn Driveshafts (India) Ltd vs Income Tax Officer And Ors on 25 November, 2002
Sri. Prasad further submits that the decisions of the Gujarat High Court and Gauhati High Court are subsequent to the decision of the Supreme Court in the case of GKN Driveshafts (India) Ltd. (supra), and purporting to follow the said decision and commends for an acceptance the view taken by these two High Courts to not only examine the legality of the order dt. 27th Sept., 2004, but also for issue of a writ by allowing these writ petitions.
The Income Tax Act, 1961
Garden Finance Ltd. vs Asstt. Commissioner Of Income Tax on 3 October, 2003
9. It is also the submission of Sri Prasad, learned senior counsel, that the petitioner is enabled to question the legality of even the order dt. 27th Sept., 2004, passed by the respondents which is one dealing only with the objections with regard to the reasons given to the reopening particularly as this order itself is not an appealable order and unless the petitioner questions the legality, the respondents having assumed jurisdiction will proceed further in the matter exposing the petitioner to further assessment orders, appeals, liability for payment of tax, etc. Learned senior counsel submits that if the petitioner can legitimately avoid being exposed to such proceedings, it is definitely open to the petitioner to question the very order dt. 27th Sept., 2004 and in this regard has placed reliance on the Full Bench decision of the Gujarat High Court in Garden Finance Ltd. v. Asstt. CIT (FB).
Smt. Jaswant Kaur Sehgal And Ors. vs Commissioner Of Income-Tax And Ors. on 25 August, 2004
10. Learned counsel for the petitioner also places reliance on the reported decision of the Gauhati High Court in the case of Smt. Jaswant Kaur Sehgal and Ors. v. CIT (2004) 271 ITR 475 (Gau) for the proposition that an order of the nature as under Annex.-L can also be called in question by filing a writ petition.
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