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1 - 10 of 12 (0.25 seconds)Section 245D in The Income Tax Act, 1961 [Entire Act]
R.B. Shreeram Durga Prasad & ... vs Settlement Commission (It & Wt) & Anr on 27 January, 1989
(vi) The decision of the Supreme Court in the case of R.B. Shreeram Durga Prasad v. Settlement Commission (I. T and W. T.) [1989] 176 ITR 169, was strongly relied upon by each and every counsel and it was submitted that, in view of the ratio of this decision, it would have to be held that the changed procedure applied to pending applications under Section 245C too.
Finance Act, 1999
Income Tax Rules, 1962
The Income Tax Act, 1961
The Wealth-Tax Act, 1957
Govinddas & Ors. Etc. Etc vs Income Tax Officer & Another on 18 December, 1975
In support of their submissions, the Commissioner of Income-tax (DRs) relied on the decision of the Supreme Court in the case of Govinddas v. ITO [1976] 103 ITR 123, wherein their Lordships have held as under (headnote):