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M/S. Subhash Stone Industries (P) Ltd., ... vs Dcit, Central Circle, Allahabad on 19 May, 2022
cites
Section 132 in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax Central 2 ... vs Meeta Gutgutia on 15 May, 2018
7.8. The ld. AR contended that the judgment in Rajesh Kumar Arora (supra) need not be followed for
two reasons viz., first, the ratio of the decision is not applicable to the facts of the case and second, the
Hon'ble Supreme Court has overruled it by upholding the contrary view of the Hon'ble Delhi High Court
in the case of Meeta Gutgutia (supra).
Section 147 in The Income Tax Act, 1961 [Entire Act]
Article 141 in Constitution of India [Constitution]
C.I.T.,Kanpur,U.P. vs Raj Kumar Arora on 10 February, 2014
7.8. The ld. AR contended that the judgment in Rajesh Kumar Arora (supra) need not be followed for
two reasons viz., first, the ratio of the decision is not applicable to the facts of the case and second, the
Hon'ble Supreme Court has overruled it by upholding the contrary view of the Hon'ble Delhi High Court
in the case of Meeta Gutgutia (supra).