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1 - 10 of 15 (0.71 seconds)Section 125A in The Income Tax Act, 1961 [Entire Act]
Section 80AA in The Income Tax Act, 1961 [Entire Act]
Section 264 in The Income Tax Act, 1961 [Entire Act]
Section 35 in The Income Tax Act, 1961 [Entire Act]
Section 135 in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Gopal Das Gupta vs Union Of India (Uoi) And Ors. on 11 September, 1969
9. The cases cited by the learned counsel for the assessee are of no assistance to him. Gopal Das Gupta's case (supra) has been decided with reference to construction of Section 135 read with Section 131 of the Act which had quite a different bearing. The powers of the ITO conferred upon the Director of Inspection by Section 135 were limited to the making of enquiries and, therefore, all the powers conferred upon the ITO under Section 131 were not taken as conferred upon the Director of Inspection in that case.
Section 35 in Income Tax Rules, 1962 [Entire Act]
Ramlal Kishore Lal vs Commissioner Of Income-Tax on 10 March, 1971
In the cases of Ramlal Kishore Lal (supra) and Jeewanlal (1929) Ltd. (supra), the acts of the IAC and the AAC as such and not in the capacity of the ITO were under consideration and, therefore, none of the two cases have any relevance to the instant issue.