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1 - 5 of 5 (1.96 seconds)The Income Tax Act, 1961
Article 226 in Constitution of India [Constitution]
Section 138 in The Income Tax Act, 1961 [Entire Act]
M/S Wipro Limited vs The Principal Commissioner Of Income ... on 27 September, 2022
5. The learned Senior Standing Counsel appearing on behalf of the
respondents further contended that there must be some discipline in filing the
returns, otherwise it would be an example of demoralisation of the work done
by the Officers, who all are filtering the returns. The learned Senior Standing
Counsel relied on the judgment rendered by the Hon'ble Supreme Court of
India in the case of Wipro Limited Vs. Principal Commissioner of Income-
Tax-III, Bangalore and Another reported in (2022) 142 taxmann.com 562
(SC). Therefore, he would submit that since there was no genuinity towards
the reasons provided by the petitioner, it was rightly rejected by the 1st
respondent. Hence, this writ petition is liable to be dismissed.
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