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1 - 10 of 38 (0.56 seconds)Section 254 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 214 in The Income Tax Act, 1961 [Entire Act]
Jute Corporation Of India Ltd vs Commissioner Of Income Tax And Anr on 4 September, 1990
In this case, reversing the
decision of Hon'ble Calcutta High Court in the case
of Jute Corpn. of India Ltd. v. CIT (1981) 131 ITR
412 (Cal), the Hon'ble Supreme Court observed as
under:
The Godhra Electricity Co. Ltd. ... vs The Commissioner Of Income Tax, ... on 3 April, 1997
(5) The subject-matter of an appeal before Income
Tax Appellate Tribunal encompasses the entire
controversy between parties which is sought to
be got adjudicated upon by the Tribunal
Ahmedabad Electricity Co. Ltd. v. CIT (1993)
199 ITR 351 (Bom) (FB).
Hukumchand Mills Ltd vs Commissioner Of Income-Tax, Central ... on 22 September, 1966
extensive with the powers of assessing officer
and that of Commissioner (Appeals) subject to
the limitation that ITAT cannot enhance the
assessed income. Hukamchand Mills Ltd. v.
CIT, 63 ITR 232 (SC)
(4) The Tribunal has also incidental and ancillary
powers for doing such acts as are reasonably
necessary in exercise of Powers granted by the
Act Union of India v. Paras Laminates (P) Ltd.
(1990) 186 ITR 722 (SC).
Commissioner Of Income-Tax, Delhi vs Mahalaxmi Sugar Mills Co. Ltd on 15 July, 1986
It is difficult for us to say that the principle emerging
from the above decision cannot be extended to the
cases before the other authorities under the Income
Tax Act. We are of the view that the above principle
can equally be applied to the cases coming before the
22
MA Nos. 7 to 9/Hyd/2014
M /s. Bharat Biotech International Ltd.
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Income Tax Appellate Tribunal.
National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
36. As observed by the Hon'ble Supreme Court in the
case of National Thermal Power Co. Ltd. (supra), the
power of the Tribunal in dealing with the appeals is very
wide and while exercising the statutory authority and
statutory duty, it has got all powers which are reasonably
necessary for the accomplishment of the object intended
to be secured.
Union Of India And Anr vs Paras Laminates (P) Ltd on 17 August, 1990
extensive with the powers of assessing officer
and that of Commissioner (Appeals) subject to
the limitation that ITAT cannot enhance the
assessed income. Hukamchand Mills Ltd. v.
CIT, 63 ITR 232 (SC)
(4) The Tribunal has also incidental and ancillary
powers for doing such acts as are reasonably
necessary in exercise of Powers granted by the
Act Union of India v. Paras Laminates (P) Ltd.
(1990) 186 ITR 722 (SC).