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1 - 10 of 20 (0.24 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 292BB in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax Central-I vs Chetan Gupta on 12 August, 2016
The
Hon'ble Delhi High Court in the case of CIT vs Chetan Gupta (2016) 382 ITR 630
(Del) has considered an identical issue and after analysing provisions of section
282(1) read with order 5 Rule 12 of CPC and order 3 Rule 6 of CPC held that
notice required to be served u/s 148 has to be mandatorily served upon
assessee in accordance with section 282(1) of the Act. The court further held
that where prior to completion of assessment, assessee raised an objection
that he had not been duly served notice in accordance with section 148,
Proviso to section 292BB was attracted and revenue could not take advantage
of main portion of section 292BB.
Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 8 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 282 in The Income Tax Act, 1961 [Entire Act]
Wallfort Shares And Stock Brokers Ltd. vs Income-Tax Officer [Alongwith I.T.A. ... on 15 July, 2005
Ltd. v. Mum. ITAT
1TO (2017) (185TTJ 197)