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1 - 10 of 10 (0.26 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Section 44A in The Income Tax Act, 1961 [Entire Act]
Ram Nath Sao @ Ram Nath Sahu And Others vs Gobardhan Sao And Others on 27 February, 2002
The Hon'ble Supreme Court of India in the case of Ram Nath Sao Alias Ram
Nath Sahu & Ors. Vs. Gobardhan Sao & Ors.( (2002) 3 SCC 195) has held that
acceptance of explanation furnished should be the rule and refusal, an
exception. The Hon'ble Apex Court held:
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 44AA in The Income Tax Act, 1961 [Entire Act]
Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
The Hon'ble Apex Court in the case of Collector Land Acquisition, vs
Mst. Katiji & Ors., 167 ITR 471(SC) held that the explanation furnished by the
assessee for seeking condonation should be accepted. The expression
"sufficient cause" should be interpreted liberally.
M/S. Ntpc Limited, New Delhi vs Addl.Cit, New Delhi on 5 August, 2022
11. The assessee has raised additional ground vide letter dated 24/07/2022.
By way of additional ground, the assessee has raised a plea that the assessee
was not required to maintain books of accounts as the assessee was following
presumptive method of taxation u/s. 44AF of the Act. The ld.Counsel for the
assessee submitted that no additional documents are required to be filed for
adjudication of additional ground. The additional ground is only an extension
of the ground already raised in the appeal. The ld.Counsel for the assessee
placed reliance on the decision in the case of NTPC vs. CIT, 229 ITR 383(SC) for
admitting additional ground raised.
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