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Calcutta Electric Supply Corporation ... vs Additional Commissioner Of Income-Tax on 9 June, 1981
cites
Section 43 in The Income Tax Act, 1961 [Entire Act]
Section 32 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 43A in The Income Tax Act, 1961 [Entire Act]
Riverside (Bhatpara) Electric Supply ... vs Commissioner Of Income-Tax on 12 December, 1974
But this goes against the principles laid down by the Calcutta High Court in the case of Riverside (Bhatpara) Electric Supply Co. Ltd. v. CIT cited above, while considering the scope of Section 43. Thus, the Tribunal expressed the opinion that the orders of the Income-tax Officer were erroneous in so far as they were prejudicial to the interests of the revenue and as such the Additional Commissioner of Income-tax rightly invoked the provisions of Section 263(1)
of the Income-tax Act, 1961. A copy of the Tribunal's consolidated order is marked annexure "E" forming part of the case."