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1 - 10 of 11 (0.20 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 24 in The Income Tax Act, 1961 [Entire Act]
Section 69B in The Income Tax Act, 1961 [Entire Act]
Shri. Ghanshyam K. Khabrani vs Assistant Commissioner Of Income Tax on 12 March, 2012
We find that our aforesaid view is fortified by the
judgment of the Hon'ble High Court of Bombay in the case of
Ghanshyam K. Khabrani Vs. Assistant Commissioner of Income-
tax (2012) 346 ITR 443 (Bom), wherein the High court deliberating
on the scope of Sec. 151 held that powers which are conferred upon a
particular authority have to be exercised by that authority and the
satisfaction which the statute mandates of a distinct authority cannot
be substituted by the satisfaction of another.