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1 - 10 of 22 (0.46 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Commnr. Of Income Tax, Delhi vs M/S. Kelvinator Of India Ltd on 18 January, 2010
20. The learned counsel for the petitioner drew my attention to the
decision of the Supreme Court, in Commissiner of Income Tax Vs.
Kelvinator of India Ltd. (2002) 256 ITR 1 (Delhi), it has been held as follows:
The Income Tax Act, 1961
S. Narayanappa & Ors vs Commissioner Of Income-Tax, Bangalore on 27 September, 1966
In S. Narayanappa v. CIT
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https://www.mhc.tn.gov.in/judis/
Page 12 of 20
W.P.Nos.947 & 948 of 2012
(1967) 63 ITR 219, it was noted by the apex court that the
expression "reason to believe" in Section 147 does not mean
purely a subjective satisfaction on the part of the Assessing
Officer, the belief must be held in good faith; it cannot be
merely a pretence. It is open to the court to examine whether
the reasons for the belief have a rational nexus or a relevant
bearing to the formation of the belief and are not extraneous
or irrelevant for the purpose of the section. To that limited
extent, the action of the Assessing Officer in initiating
proceedings under Section 147 can be challenged in a court of
law."
M/S.Poompuhar Shipping Corporation ... vs The Income Tax Officer on 9 October, 2013
i. Poombuhar Shipping Corporation Ltd Vs. Income
Tax Officer [2013] 38 taxmann.com 150 (Madras)
ii. Home Finders Housing Ltd., vs. Income Tax Officer,
Corporate Ward 2(3)*, [2018] 94 taxmann.com 84 (SC);
iii.
M/S Home Finders Housing Lts. vs Income Tax Officer Corporate Ward 2(3) on 18 May, 2018
i. Poombuhar Shipping Corporation Ltd Vs. Income
Tax Officer [2013] 38 taxmann.com 150 (Madras)
ii. Home Finders Housing Ltd., vs. Income Tax Officer,
Corporate Ward 2(3)*, [2018] 94 taxmann.com 84 (SC);
iii.
West Asia Maritime Ltd. vs The Income-Tax Officer, International ... on 19 May, 2006
8. The Income Tax Appellate Tribunal by its order dated 19.5.2006,
upheld the order passed by the Commissioner of Income Tax (Appeals) in
its order reported in West Asia Maritime Ltd. vs The Income-Tax
Officer, (2008) 297 ITR 202.