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1 - 10 of 35 (0.37 seconds)Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Karamchand Premchand Pvt. Ltd. on 27 July, 1984
37. We do not, therefore, agree with the view taken by the Gujarat High Court in the case of CIT v. Karamchand Premchand Private Ltd. [1969] 74 ITR 254.
Additional Commissioner Of Income ... vs M/S. Gurjargravures Private Limited on 8 November, 1977
CIT v. Gurjargravures P. Ltd. [1978] 111 ITR 1, was also distinguished by the Andhra Pradesh High Court in the case of CIT v. Gangappa Cables Ltd. [1979] 116 ITR 778. The Andhra Pradesh High Court also said that the Appellate Tribunal disposing of an appeal under the Income-tax Act has got the power to allow the assessee to put forward a new claim, notwithstanding the fact that such a claim was not raised by him before the Income-tax Officer or the Appellate Assistant Commissioner provided that there is sufficient material on record to allow such a claim.
Section 31 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Madras vs Mahalakshmi Textile Mills Ltd. on 12 March, 1964
The Madras High Court also relied upon the Supreme Court decisions in the cases of CIT v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710 and CIT v. Nelliappan [1967] 66 ITR 722, as also Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232.