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1 - 10 of 12 (0.35 seconds)Section 35D in The Income Tax Act, 1961 [Entire Act]
Finance Act, 2015
Section 80IC in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Rampyari Devi Saraogi vs Commissioner Of Income-Tax, West ... on 1 May, 1967
The Hon. Supreme Court in Rampyari Devi Saraogi v CIT67 ITR
84 while taking note of the fact that the AO had concluded the
assessment in "undue hurry" by passing a short, stereotyped
Daniel Merchants Private Limited & Anr vs Income Tax Officer on 10 April, 2017
In the case of Deniel Merchants Pvt Ltd vs ITO dated
29.11.2017, the Hon'ble Supreme Court upheld the law as laid
down by the High Courts in SubhlakshmiVanijya Pvt. Ltd vs.
CIT 155 ITD 171 (Kol), Rajmandir Estates 386 ITR 162 (Cal)etc
and held that the CIT is entitled to revise the assessment order
u/s 263 on the ground that the AO did not make any proper
inquiry while accepting the explanation of the assessee insofar
as receipt of share application money is concerned.
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
In the case of Deniel Merchants Pvt Ltd vs ITO dated
29.11.2017, the Hon'ble Supreme Court upheld the law as laid
down by the High Courts in SubhlakshmiVanijya Pvt. Ltd vs.
CIT 155 ITD 171 (Kol), Rajmandir Estates 386 ITR 162 (Cal)etc
and held that the CIT is entitled to revise the assessment order
u/s 263 on the ground that the AO did not make any proper
inquiry while accepting the explanation of the assessee insofar
as receipt of share application money is concerned.
M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000
In the case of Malabar Industrial Co. Ltd. Vs CIT [2000] 109
Taxman 66 (SC)/[2000] 243 ITR 83 (SC)/[2000] 159 CTR 1 (SC)
Hon'ble Supreme Court held that where Assessing Officer had
accepted entry in statement of account filed by assessee, in
absence of any supporting material without making any
enquiry, exercise of jurisdiction by Commissioner under section
263(1) was justified.
Pr. Commissioner Of Income Tax-Ii vs Shri Braham Dev Gupta on 20 July, 2018
The Hon'ble Delhi High court in the case of CIT Vs Shri Braham
Dev Gupta in ITA no 907/2017 and 1162/2017 has clearly
decided that Pr. Commissioner of Income tax can invoke the
provision of section 263 of Income Tax Act where AO has not
made adequate enquiry and verification. In this matter, SLP of
the assessee has also been dismissed by Hon'ble Apex Court.