Search Results Page
Search Results
1 - 10 of 15 (0.22 seconds)Section 264 in The Income Tax Act, 1961 [Entire Act]
Y. Narayana Chetty & Another vs The Income-Tax Officer, Nellore And ... on 15 October, 1958
13.Section 34 of the Old Act referred in the decision cited supra, is equivalent to section 148 of the Act, 1961. The principles laid down by the Hon'ble Apex court as well as this court, are squarely applicable to the facts of the instant case as in this case also, the notice contemplated u/s.148 of the Act was not served on the petitioner. As a result, the entire proceedings culminating into the present impugned order dated 23.02.2005 passed by the 1st respondent is vitiated.
Section 142 in The Income Tax Act, 1961 [Entire Act]
Thangam Textiles vs First Income-Tax Officer on 6 September, 1972
12.The above said decision was also subsequently followed by a Division Bench of this court in THANGAM TEXTILES Vs. INCOME TAX OFFICER reported in [1973] 90 ITR 412 [Mad] wherein the Division Bench has held in paragraph 7 which reads here under:-