Search Results Page
Search Results
1 - 10 of 13 (0.25 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
M/S. Ntpc Limited, New Delhi vs Addl.Cit, New Delhi on 5 August, 2022
8. The learned counsel for the assessee submitted that
although the assessee has raised the grounds challenging the
validity of 153C proceedings in the original grounds of appeal,
however, the assessee did not raise the legal grounds which are
now being taken as additional grounds. Referring to the decision
of the Hon'ble Supreme Court in the case of NTPC vs. CIT (1998)
229 ITR 383, he submitted that the additional grounds being legal
in nature should be admitted.