Search Results Page
Search Results
1 - 10 of 10 (0.27 seconds)Section 253 in The Companies Act, 1956 [Entire Act]
Section 139 in The Companies Act, 1956 [Entire Act]
Section 142 in The Companies Act, 1956 [Entire Act]
Section 154 in The Companies Act, 1956 [Entire Act]
Gujarat Poly-Avx Electronics Ltd. vs Deputy Commissioner Of Income Tax on 5 July, 1996
In Gujarat Poly-Avx Electronics Ltd. (supra), the Gujarat High Court took a view that after issuance of notice under Section 143(2) of the Act, it is not open to the Assessing Officer to make adjustment or to pass order under Section 143(1) of the Act but he has to make assessment in accordance with law, i.e., under Section 143(3) of the Act.
The Companies Act, 1956
Modern Fibotex India Ltd. And Anr. vs Deputy Commissioner Of Income-Tax And ... on 7 March, 1994
In Modern Fibotex India Ltd (supra), the Calcutta High Court held that once notice under Section 143(2) has been issued there is no scope for the Assessing Officer either to make prima facie adjustment on the basis of return as filed or to issue an intimation under Section 143(1)(a) of the Act.
Commissioner Of Income-Tax vs Gujarat Electricity Board on 12 November, 2002
In this regard, the position of law has been settled by Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Gujarat Electricity Board . In that case, the question before the Hon'ble Supreme Court was whether it is open to the Revenue to issue intimation under Section 143(1)(a) of the Act after notice for regular assessment has been issued under Section 143(2) of the Act. The Hon'ble Supreme Court held as follows:
Section 139 in The Income Tax Act, 1961 [Entire Act]
1