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1 - 9 of 9 (0.19 seconds)Section 285BA in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 7 in The Income Tax Act, 1961 [Entire Act]
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
It is contrary to all rules of
construction unless the provision as it stands is meaningless or having
8 ITA Nos. 261 to 265(Asr)/2013
ITA Nos. 266 to 270(Asr)/2013
a doubtful meaning. We are not entitled to usurp legislative function
disguise of interpretation. The courts are meant to interpret law,
cannot legislate it. Our views find supports from the judgment of
Hon'ble Supreme Court in the case of Union of India And Others vs.
Dharmendra Textiles Processors And Others reported in (2008) 306
ITR 277. In the present case, issuance and service of notice under
section 285BA(5) is not obligatory on the Income Tax Authority.
Finance Act, 2013
Finance (No. 2) Act, 2019
Section 271FA in The Income Tax Act, 1961 [Entire Act]
M/S Motilal Padampat Sugar Mills Co. ... vs State Of Uttar Pradesh And Ors on 12 December, 1978
It is settled law that ignorance of law is
of no excuse, as decided by the Hon'ble Supreme Court in the case of
MotiLal Padampat Sugar Mills Co. Ltd. vs. State of Uttar Pradesh &
Ors reported in (1979) 118 ITR 326 (SC).
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