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1 - 10 of 23 (0.25 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Rakesh Kumar Agarwal, Kanpur vs Astt. Commissioner Of Income Tax-3, ... on 22 February, 2018
In Rakesh Aggarwal v. Asstt. CIT[1997]
225 ITR 4961, the Delhi High Court held that in
view of the proviso to section 147 notice for
reassessment under section 147/148 should
only be issued in accordance with the new
section 147, and where the original assessment
had been made under section 143(3), then in
view of the proviso to section 147 the notice
under section 148 would be illegal if issued
more than four years after the end of the
relevant assessment year.
Shree Tharad Jain Yuvak Mandal And Anr. vs Income Tax Officer on 8 April, 1999
The same view was
taken by the Gujarat High Court in Shree
Tharad Jain Yuvak Mandal v. ITO[2000]
242 ITR 612.
Rajinder Nath Etc vs Commissioner Of Income Tax, Delhi on 13 August, 1979
A direction or finding as contemplated by
section 153(3)(ii ) must be a finding necessary
21
ITA No . 27 3 7/ Mu m/ 20 1 8
for the disposal of a particular case, that is to
say, in respect of the particular assessee and in
relevance to a particular assessment year. To
be a necessary finding it must be directly
involved in the disposal of the case. To be a
direction as contemplated by section 153(3)(ii) it
must be an express direction necessary for the
disposal of the case before the authority or
court vide Rajinder
Nath v. CIT[1979]120 ITR 141 (SC); Gupta
Traders v. CIT[1982]
135 ITR 5042 (All.
Gupta Trademart Pvt. Ltd. vs Deputy Commissioner Of Income Tax, ... on 26 June, 2015
A direction or finding as contemplated by
section 153(3)(ii ) must be a finding necessary
21
ITA No . 27 3 7/ Mu m/ 20 1 8
for the disposal of a particular case, that is to
say, in respect of the particular assessee and in
relevance to a particular assessment year. To
be a necessary finding it must be directly
involved in the disposal of the case. To be a
direction as contemplated by section 153(3)(ii) it
must be an express direction necessary for the
disposal of the case before the authority or
court vide Rajinder
Nath v. CIT[1979]120 ITR 141 (SC); Gupta
Traders v. CIT[1982]
135 ITR 5042 (All.
Commissioner Of Income Tax, Shillong vs Tarajan Tea Co. (P) Ltd on 4 February, 1999
Deputy Commissioner Of Income Tax vs O. N. G. C. As Agent Of Foramer France on 29 October, 1998
In the decision of the Tribunal in the
assessee's own case O.N.G.C.'s (supra), it has
been held that the income from the contract
between the parties was business income and
not fee for technical services.
Indian And Eastern Newspaper Society ... vs Commissioner Of Income Tax, New Delhi on 31 August, 1979
It is settled law that
an appeal is a continuation of the original
proceedings and, hence, when the Tribunal in
the appeal relating to the petitioner has
considered the decision of the Tribunal
in Boudier Christian's case, the impugned notice
under section 147/148 would obviously be on
the basis of a mere change of opinion by the
income-tax authorities, which would not be valid
as held by the Supreme Court in Indian &
Eastern Newspaper Society v. CIT[1979]
119 ITR 996 1 ;Gemini Leather
Stores v. ITO[1975] 100 ITR 1 (SC) and Jindal
Photo Films Ltd. v. Dy. CIT[1998]
234 ITR 1702(Delhi), etc.