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1 - 9 of 9 (0.72 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
In our view, the decision of
the Hon'ble Supreme Court in the case of National Thermal Power Company
Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to the root of
the matter and is established through legal principles, the assessee can take up
and raise such legal issue at any appellate forum irrespective of whether the
assessee had raised such legal issue at the sub-ordinate level or not, however,
it always depends on facts and circumstances of each case whether the
Tribunal would decide the legal ground or in a case where the question is of
natural justice and ex-parte order by the Ld. CIT(Appeals) the Tribunal would
remand it back to Ld. CIT(Appeals) providing final opportunity to a bonafide
assessee. The Tribunal as the highest fact finding authority must be certain
enough that the impugned order before it has been passed on merits and is a
speaking order where the assessee has also complied during the process of
litigation.
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 148A in The Income Tax Act, 1961 [Entire Act]
Section 33 in Income Tax Rules, 1962 [Entire Act]
Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
5.2 Firstly, it is stated at the outset, that in the situation as obtained in the
instant case, as evidently seen from the above, this appeal is liable to be dismissed
in terms of the ratio of the judgements of the Hon'ble Apex Court and the various
High Courts including the Hon'ble Apex Court which held in CIT v. B. N.
Bhattarcharjee and Another (10 CTR 354) that an appeal means an effective
appeal and that to "prefer an appeal" would mean effectively prosecuting an
appeal."Purposefully and constructively interpreted, preferring an appeal means
more than formally filing it but effectively pursuing it and if-a party retreats
before the contest begins, it is as good as not having entered the fray.
K.P. Singh Bhadoria Contractor vs Deputy Commissioner Of Income Tax ... on 8 April, 2019
In view of the aforesaid facts and circumstances, respectfully
following the decision in the case of Brajesh Singh Bhadoria (supra), as
conceded by both the parties herein, the matter is restored back to the file of
Ld. CIT(A) for denovo adjudication, within a period of 3 months from the receipt
of this order.
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