Search Results Page
Search Results
1 - 10 of 42 (0.30 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Gkn Driveshafts (India) Ltd vs Income Tax Officer And Ors on 25 November, 2002
5. As against this, Mr.B.B.Naik, learned Standing Counsel appearing on behalf of the respondent-Authority, submitted that the petition should not be entertained because the petitioner was entitled to alternative remedy by way of appeal, etc., in case an adverse order was passed against the petitioner. That even otherwise, as stated by the Supreme Court in the case of GKN Driveshafts (India) Ltd. vs. I.T.O., reported in 259 ITR 19, when a notice under Section-148 of the Act is issued, the noticee is required to file return and thereafter, seek reasons for issuance of notice. That the Assessing Officer is bound to furnish reasons within reasonable time and on receipt of reasons, the noticee is entitled to file objections and the Assessing Officer is bound to dispose of the said objections by passing a speaking order. It was, therefore, submitted that in the present case, the petitioner can raise its objections and the Assessing Officer was bound to deal with the same and dispose of the same.
Section 34 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 139 in The Income Tax Act, 1961 [Entire Act]
Praful Chunilal Patel vs M.J. Makwana, Assistant Commissioner ... on 19 February, 1998
22. The decision in the case of Praful Chunilal Patel vs. M.J.Makwana/Assistant Commissioner of Income Tax (supra) relied upon by the learned Counsel for the Revenue, instead of assisting the case of the Revenue, supports the contention raised on behalf of the petitioner. This Court has specifically dealt with two distinct situations: one arising within the period of four years and another arising beyond the period of four years in the following words :
Section 32 in The Income Tax Act, 1961 [Entire Act]
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
vs. Income Tax Officer (supra). In each and every case, the Court will have to decide, whether it should exercise jurisdiction under Article-226 of the Constitution of India and entertain a petition or not. The principles have already been set out hereinbefore and bear no repetition.