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1 - 9 of 9 (0.36 seconds)The Code of Civil Procedure, 1908
Section 237 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Section 44AB in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax vs B.R. Constructions on 19 June, 1992
8. So far as the assessee's reliance on learned
coordinate bench foregoing decision (supra) is concerned, we
hold the same to be per inquirium only since not adopting
stricter interpretation in above terms. Case law CIT vs. B.R.
Constructions [1993] 202 ITR 333 (AP) holds that a judicial
decision ceases to be a binding precedent in such a factual
backdrop. We accordingly uphold the CIT(A)'s action rejecting
the assessee's lower appeal against sec.139(9) order as not
maintainable u/sec.246A of the Act. Rejected accordingly.
Keimed Limited, Hyderabad, Hyderabad vs Acit, Central Circle-3(1),, Chennai on 17 March, 2021
4. Mr. Pathak vehemently argued during the course of
hearing that the CIT(A) herein has erred in law and on facts in
declining the assessee's lower appeal as not maintainable. His
case before us is that not only sec.246A(1)(a)'s clinching
statutory expression "against the assessee where the assessee
denies his liability to be assessed under this Act" squarely
applies herein but also case law [2022] 138 taxmann.com 46
(Pune-Trib.) Deere & Company vs. DCIT has rejected the
Revenue's very stand as under :
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