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1 - 10 of 12 (0.27 seconds)Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 15 in The Income Tax Act, 1961 [Entire Act]
Section 16 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
"13. The facts in the year under consideration are identical to
facts narrated in ITA No. 5303/Del/2014 except that for the year
under consideration, as on the date of search, the period for
issuing notice under section 143(2) of the Act for selection of the
case was not expired and therefore assessment being pending, it
was abetted and thus the ratio of the decision of the Kabul
Chawla (supra) was not applicable in the year under
consideration and thus the assessee challenged addition on
merit.
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Haryana Power Generation Corporation ... vs Addl. Cit,, Panchkula on 21 November, 2016
"5. Ground no. 3 for all assessment years are against charging of
interest u/s 234B of I.T. Act while assessing income u/s 153A.
The ld. AR has argued that the appellant was on bonafide belief
that such income was not liable for advance. He relied upon the
decision of hon'ble ITAT Delhi in the case of Haryana
Warehousing Corporation Vs. DCIT(2000) 69 TTJ TM Del 859. I
have perused the judgement. In the said case the fact was
disallowing exemption u/s 10(29) which was allowed upto High
Court in favour of assessee and the same was reversed by
hon'ble Supreme Court. In that perspective, the decision was
delivered. In present case, the facts are not similar as the issue
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ITA Nos. 5308 to 5310/DEL/2014
of addition on account of statutory deduction has not proven to
be on the basis of change of opinion.
Modern Fibotex India Ltd. And Anr. vs Deputy Commissioner Of Income-Tax And ... on 7 March, 1994
7. We have heard the rival submission and perused the
relevant material on record. We note that decision of the
Hon'ble Delhi High Court in the cases of Anil Bhatia (supra) and
Filatex India (supra) were considered by the Hon'ble Delhi High
Court in the case of Kabul Chawla (supra) and after considering
other cases on the issue in dispute, the Hon'ble Delhi High Court
summarizes the legal position as under: