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1 - 8 of 8 (0.25 seconds)Article 226 in Constitution of India [Constitution]
C.I.T.,Gujarat vs Vijaybhai N.Chandrani on 18 July, 2013
"23. Thus, the Supreme Court took the view
that the assessee should have filed his
reply/objections to the satisfaction note
and if any assessment order is passed, it
would be open for the assessee to avail and
exhaust the remedy available to him under
the Act, 1961. The only distinguishing
feature in the case before the Supreme Court
compared to the case on hand is that in the
case on hand, the reply/objections were
filed by the writ-applicant and those were
duly considered and rejected, whereas, in
the case of Vijaybhai N. Chandrani (supra)
even without filing any reply/objections,
the assessee came straight to the High Court
with a writ-application. However, what is
important to note is that the Supreme Court
made itself very clear that the assessee
should file his reply/objections and
thereafter, file the return for the
assessment year in question. As regard the
assessment order, the Supreme Court said
that it would be open for the writ-applicant
to avail and exhaust the remedy available to
him under the Act."
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 153A in The Income Tax Act, 1961 [Entire Act]
Jitendra Mansukhlal Adesara vs Assistant Commissioner Of Income Tax on 4 January, 2021
5. Recently, the Coordinate Bench of this Court
in similar situation in case of Jitendra
Mansukhlal Adesara versus Assistant Commissioner
of Income Tax reported in (2021) 126 Taxmann.com
150 (Gujarat), had an occasion to consider the
above ratio laid down by the Supreme Court, and
it had observed as under : -
Section 132 in The Income Tax Act, 1961 [Entire Act]
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