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Swarovski India Private Limited ... vs Assistant Commissioner Of Income Tax on 31 January, 2023
cites
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
Section 271F in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Gkn Driveshafts (India) Ltd vs Income Tax Officer And Ors on 25 November, 2002
In these circumstances, the best way forward, in our view, would be
to give an opportunity to the petitioner to file objections to the notices issued
under Section 148 [i.e., under the old regime] in line with the decision of the
Supreme Court in GKN Driveshafts (India) Ltd. v. Income Tax Officer
(2003) 259 ITR 19 (SC). As required under the said decision, the Assessing
Signature Not Verified
Digitally Signed By:TARUN W.P.(C) 882/2023 & connected matters Page 7 of 9
RANA
Signing Date:10.02.2023
18:55:34
Neutral Citation No. 2023/DHC/000983
Officer will deal with the objections, and pass a speaking order.
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