Search Results Page
Search Results
1 - 9 of 9 (0.23 seconds)National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
1.2 It is submitted that this Hon'ble Tribunal has itself considered
the case of National Thermal Power Co. Ltd. vs. CIT (supra) and has
given a finding that when the grounds were not at all raised before the
lower authorities then it is clear there is no reason to allow to raise
new issues which are not all mentioned in the assessment orders and
CIT(A). Thus, it becomes amply clear that this Tribunal will not be
inclined to entertain the same now.
Section 153D in The Income Tax Act, 1961 [Entire Act]
Ashok Kumar Sahu vs Union Of India & Ors on 8 August, 2006
13. The Apex Court in the case of Ashok Kumar Sahu v. Union of
India AIR 2006 SC 2879, explaining the meaning of approval, held
as under:
M/S Indian Oil Corporation Limited vs The State Of Uttar Pradesh on 22 April, 2019
226. The reference may be made to the following judgements Indian Oil
Corpn. Ltd. v. State of BiharAIR 1986 SC 1780 (Annexure
Yogendra Narayan Chowdhury & Ors vs Union Of India & Ors on 30 November, 1995
6); and Yogendra Narayan Chowdhury v. Union of India [1996] 7 SCC
1 (Annexure 7)
Acit vs M/S. Serajuddin & Co. Kolkata on 15 March, 2023
5. Whether the Appellant submission can be accepted on the
basis of RTI information submitted by the appellant?
5.1 It is submitted that Appellant relied on the judgment of Hon'ble
High Court of Orissa in the case of ACIT v. Serajuddin & Co., if it is
taken into consideration the following aspects may have to be taken
into consideration. In the said case of Serajuddin & Co., it is to be
highlighted that the relevant document of seeking approval has
brought on record, which is reproduced below(Annexure-5):
Section 153A in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs Smt.Annapoornamma Chandrashekar on 28 September, 2011
4.1 The Para 15 of note submitted by the Appellant, relies on various
decision of different judicial forums and not on the jurisdictional High
Court decision. It is submitted that the reliance is placed on judgment
of the Hon'ble High Court of Karnataka in CIT vs. Smt. Annapoornamma
Chandrashekar [2012] 204taxman 158 (Mag.)(Kar.) which is the
binding and relevant decision to be taken place on record and the
relevant para(Annexure-2) is reproduced below:
1