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1 - 10 of 58 (2.36 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 56 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
We may also
note here that both these additions are part of the regular books of
99
ITA.Nos.6103, 6104/D/16 C.Os.15&16/D/2017,
ITA.Nos.5586 & 5586/D/2016, C.O.Nos.210 & 1/D/17
ITA.Nos.3221 & 3222/D/2016, C.O.Nos.247 & 248/D/2016
ITA.No.5587/D/2016 & C.O.355/D/2016
M/s. Spectrum Coal & Power Ltd., New Delhi & Others.
account which were already disclosed to the Revenue in the original
return of income and A.O. has accepted the same. No assessments
were pending prior to the date of search and assessments were
already completed. Therefore, all the issues are covered by judgment
of the jurisdictional High Court in the case of CIT vs. Kabul Chawla
and Pr. CIT vs. Meeta Gut Gutia (supra). The assessments are
therefore, illegal and bad in law under section 153A of the I.T. Act.
The additions have already been rightly deleted by the Ld. CIT(A).
Section 14A in The Income Tax Act, 1961 [Entire Act]
Sai University Act, 2018
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Commissioner Of Income Tax ???Ii Etc. ... vs Kamdhenu Steel & Alloys Ltd. on 23 December, 2011
29. Decision of Hon'ble jurisdictional High Court in the case of
CIT vs. Kamdhenu Steel and Alloys Ltd., & Ors. 361 ITR 220 (Del.) in
which it was held as under :