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Savaliya Developers Pvt. Ltd.,, ... vs The Dy.Cit, Central Circle-2(1),, ... on 30 April, 2019
cites
Section 271AAA in The Income Tax Act, 1961 [Entire Act]
The Indian Evidence Act, 1872
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Indian Evidence Act, 1872 [Entire Act]
Commissioner Of Income Tax vs Mahendra C. Shah on 5 February, 2008
In the case of CIT V. Mahendra C.
Shah, Hon'ble jurisdictional High Court has observed that
" When the statement is being recorded by the authorized Officer, it is
incumbent upon the authorized officer to explain the provision of
explanation 5 in enti rely to the assessee concerned and the authorized
officer cannot stop short at a particular stage so as to per mit the revenue
to take advantage of s uch lapse in the statement. The reason is not far to
seek, in the first instance, the statement is being recorded in. the question
and answer form and t here would be, no occasion for an assessee to state
and make aver ments in the exact format stipulated by the provisions
I T A N o . 4 0 1 / Ah d / 1 4 & 8 O r s . [ S a v a l i y a B u i l d c o n &
S a v a l i ya D e v e l o p e r s P v t . L t d . ] A. Y . 2 0 1 1 - 1 2 - 23 -