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1 - 10 of 24 (3.62 seconds)Section 81 in The Income Tax Act, 1961 [Entire Act]
Section 33 in The Income Tax Act, 1961 [Entire Act]
Section 264 in The Income Tax Act, 1961 [Entire Act]
Section 80P in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 24 in The Banking Regulation Act, 1949 [Entire Act]
The United Commercial Bank ... vs The Commissioner Of Income-Tax,West ... on 23 May, 1957
Going through the decision of this court in Civil Rules Nos. 799 to 809 of 1969 [Assam Co-operatuve Apex Bank Ltd. v. Commissioner of Income-tax [1978] 112 ITR 87 (Gau)], we find that the Commissioners order, on which the Income-tax Officer relied in making the assessments in question and also on the basis of which the Appellate Assistant Commissioner rejected the appeals preferred by the assessee and upheld the assessment orders of the Income-tax Officer, has been set aside by the High Court, and therefore, It does not exist.
The Motor Union Insurance Co. Ltd. vs Commissioner Of Income-Tax on 13 September, 1944
Wide as the language seems to be, this court has construed this section and particularly emphasised the language used by the legislature, viz., thereon, and the view taken by the court, as we will presently point out, is that the orders that the Appellate Tribunal can pass, whatever the nature of the order may be, must be orders on the appeal and the Tribunal cannot travel outside the appeal. This is to be found in Motor Union Insurance Co. Ltd. v. Commissioner of Income-tax [1945] 13 ITR 272 (Bom) and Mr. Justice Kania in that case held that the word thereon used in section 33(4) must mean on the grounds raised in the appeal, and that section gave power to the Appellant Tribunal to give its decision and pass order in respect of all grounds urged on behalf of the appellant in respect of the decision appealed against. In deciding this grounds it could pass appropriate orders, but it was not open to the Tribunal itself to raise a ground or permit the party who has not appealed, to raise a ground which will work adversely to the appellant. The words of the section were not wide enough to include a power of enhancement without an appeal by the Commissioner."