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1 - 10 of 16 (0.91 seconds)Section 142 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Asstt.Commr.Of Income Tax & Anr vs M/S Hotel Blue Moon on 2 February, 2010
15. Consequently, the order of the Tribunal is set aside and the Tax Case (Appeal) is allowed. No costs.
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 145 in The Income Tax Act, 1961 [Entire Act]
M/S Motilal Padampat Sugar Mills Co. ... vs State Of Uttar Pradesh And Ors on 12 December, 1978
11. As rightly pointed out by the learned counsel for the assessee placing reliance on the decision reported in 118 ITR 326 MOTILAL PADAMPAT SUGAR MILLS CO., v. STATE OF U.P., it is difficult to find any material which would justifiably enable this Court to affirm the view of the Tribunal that there was an conscious act with knowledge to waive such right of notice being served on the assessee. The Apex Court pointed out that there can be no waiver unless the person who is said to have waived is fully informed as to his right and with full knowledge of such right, he intentionally abandons it. There is nothing on record to show or one could read from the letter written by the assessee dated 18.12.2002 that the assessee abandoned such right of a notice under Section 143(2) of the Act. In the light of the above, we reject the Tribunal's reasoning.