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1 - 8 of 8 (0.20 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Central India Electric Supply Co. ... vs Income Tax Officer, Company Circle ??? ... on 28 January, 2011
Reliance is also placed on the decision of the
Dehli High Court in the case of Central India Electricity Supply
Co., Ltd vs ITO, reported in 333 ITR 237.
Union Of India vs Lt. Col. (Retd.) M.G. Kapoor on 1 July, 2015
10. It is of importance to submit that the relevant records have to be
looked into so as to find out as to when the assessing officer send
the proposal for reopening of the assessment and when the
approval was given, what are the suggestions of the Joint
Commissioner, is it a mere idle formality of putting a seal of
authority on the order of the assessing officer or has there been
application of mind by the Commissioner. This fact should be
ITA No. 2981/Bang/2018
Page 5 of 9
considered. Reliance is placed on the decision of the Supreme
Court in the case of Union of India vs M L Capoor, reported in
AIR 1974 SC 87,.
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