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1 - 9 of 9 (0.22 seconds)Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 67A in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
D. Saibaba vs Bar Council Of India & Anr on 6 May, 2003
5. The assessee impugnes the said order of the Tribunal suggesting that the date of
order is not relevant for the purpose of computing the period of limitation under
section 254 of the Income-tax Act, 1961, and it should be the date on which the
order was served upon the assessee by the Tribunal. The assessee by placing
heavy reliance upon the judgment D. Saibaba v. Bar Council of India [2003] 6 SCC
186 argues that the words, as occurring in the Section 254(2) of the Act, "the end of
the month in which the order was passed" should be construed as "the date when
the copy of the order was served." In the event the said order is not communicated
due to laches of the Tribunal or for any reason whatsoever, the remedy against the
said order may be lost and a delayed communication may adversely affect the right
of a party to make an application by shortening the period of limitation.
Income Tax Rules, 1962
M/S.Sundaram Fin.Ltd vs Asst.Commissioner Of Income ... on 11 September, 2012
21. We are not inclined to agree with the reasoning of Peterplast Synthetics (P.) Ltd.
(supra) since the same was passed without considering section 268 of the Income-
tax Act, 1961. However, we agree with the ultimate conclusion of the said judgment.
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 67A in Income Tax Rules, 1962 [Entire Act]
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