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1 - 9 of 9 (0.20 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Section 100 in The Code of Civil Procedure, 1908 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Gujarat Ii vs Kurban Hussain Ibrahimji Mithiborwala on 2 September, 1971
16. Learned counsel for the assessee placing reliance on cases reported in CIT v. Kurban Hussain Ibrahimji Mithiborwala, (1971) 82 ITR 821 (SC), Upper Doab Sugar Mills Ltd. v. CIT, (2003) 263 ITR 97 (All) and 248 ITR 356 (sic) contended that the impugned order be upheld. We find no merit in this submission. In our opinion, the cases relied upon by the learned counsel for assessee are distinguishable on facts of this case and hence, we do not wish to deal with them in detail. As held supra, we have in this case relied on Section 158BD r/w Section 2(31) for deciding the case against the assessee.
Upper Doab Sugar Mills Ltd. vs Commissioner Of Income-Tax on 6 May, 2003
16. Learned counsel for the assessee placing reliance on cases reported in CIT v. Kurban Hussain Ibrahimji Mithiborwala, (1971) 82 ITR 821 (SC), Upper Doab Sugar Mills Ltd. v. CIT, (2003) 263 ITR 97 (All) and 248 ITR 356 (sic) contended that the impugned order be upheld. We find no merit in this submission. In our opinion, the cases relied upon by the learned counsel for assessee are distinguishable on facts of this case and hence, we do not wish to deal with them in detail. As held supra, we have in this case relied on Section 158BD r/w Section 2(31) for deciding the case against the assessee.
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