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1 - 10 of 23 (1.87 seconds)Section 69 in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2017
Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
The Hon'ble
Supreme Court in the case of Commissioner of Custom, Mumbai
Vs. Dilip Kumar & Co. and Others (2018) (9 SCC 1) has observed
that other tools of interpretation such as contextual or purposive
interpretation cannot be applied nor any resort to be made to look
to other supporting material in taxation statute. Considering the
facts and in the circumstances of the case and considering
provisions of section 153A as well as respectfully following the
decision of Hon'ble Madras High Court, we hold that in the instant
case of assessee, the assessment year 2010-11 is beyond the
scope of issuance of notice u/s 153A and consequently the
assessment order so passed u/s 153A for A.Y. 2010-11 is bad in
law and is hereby quashed and thus ground no. 1 taken by the
assessee is allowed.