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1 - 8 of 8 (0.23 seconds)Commissioner Of Income-Tax, Bombay ... vs Gilbert & Barker Manufacturing Co., ... on 8 December, 1976
9. Three more examples from the law reports were cited before us on the point by the learned standing counsel for the Department. They were also cases where courts had upheld the Tribunal's action in entertaining a new plea which happened to be urged by a respondent to the appeal. Two of the cases cited are from the Bombay High court. They are CIT v. Gilbert & Barker Mfg. Co. [1978] 111 ITR 529 (Bom) and D. M. Neterwalla v. CIT [1980] 122 ITR 880 (Bom). In one case the respondent happened to be the assessee. In the other, the respondent was the department. The power of the Tribunal to dispose of an appeal on a new plea raised by a respondent was upheld in both these cases.
D.M. Neterwalla vs Commissioner Of Income-Tax, Bombay ... on 21 March, 1978
9. Three more examples from the law reports were cited before us on the point by the learned standing counsel for the Department. They were also cases where courts had upheld the Tribunal's action in entertaining a new plea which happened to be urged by a respondent to the appeal. Two of the cases cited are from the Bombay High court. They are CIT v. Gilbert & Barker Mfg. Co. [1978] 111 ITR 529 (Bom) and D. M. Neterwalla v. CIT [1980] 122 ITR 880 (Bom). In one case the respondent happened to be the assessee. In the other, the respondent was the department. The power of the Tribunal to dispose of an appeal on a new plea raised by a respondent was upheld in both these cases.
Commissioner Of Income-Tax vs Edward Keventer (Successors) P. Ltd. on 13 November, 1979
The other decision in from Delhi, reported as CIT v. Edward Keventer (Successors) P. Ltd. [1980] 123 ITR 200. The Delhi High Court in their judgment observed that a new plea from a respondent must be entertained by the Tribunal as a matter of practice on principles of natural justice.
Section 3 in The Income Tax Act, 1961 [Entire Act]
Section 3 in Income Tax Rules, 1962 [Entire Act]
Commissioner Of Income-Tax vs Madras Industrial Investment ... on 5 November, 1979
In a recent reported decision of this court in CIT v. Madras Industrial Investment Corporation Ltd. [1980] 124 ITR 454, the Supreme Court's ruling in Hukumchand's case [1967] 63 ITR 232, was referred to, and the legal position was summed up in the following terms (p. 463) :
Section 33 in Income Tax Rules, 1962 [Entire Act]
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