Search Results Page
Search Results
1 - 9 of 9 (0.18 seconds)The Income Tax Act, 1961
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
The Wealth-Tax Act, 1957
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 220 in The Income Tax Act, 1961 [Entire Act]
Carborundum Universal Ltd. vs Central Board Of Direct Taxes, New Delhi on 5 October, 1989
6. Mr. J. Jayaraman, learned Senior Counsel appearing for the respondents, contended that giving of an oral hearing is not a necessary attribute or an ingredient of the principles of natural justice and that even if this Court is of the view that a reconsideration by the Board of the matter is required, the Board must be left with absolute discretion in the matter and such exercise of discretion ought not in be curtailed in any manner whatsoever. Reliance was also placed on the decision of the Supreme Court [Corborundum Universal Ltd. vs. CBDT (1989) 80 CTR (SC) 85: (1989) 180 ITR 171 (SC) 1.
Income-Tax Bar Association And Anr. vs Chief Commissioner Of Income-Tax And ... on 18 October, 1989
Reliance was also placed upon a decision of a Gujarat High Court in Income-tax Bar Association & Anr. vs. Chief CIT & Ors. (1989) 80 CTR (Guj.) 52 : (1990) 182 ITR 43 (Guj.) to substantiate the plea that wherever the case or circumstances warrant, the Central Board can pass orders taking into consideration the genuine grievance of the assessee in an individual case granting relief under s. 119 of the Act. Mr. Rajappa, learned counsel, appearing for two of the writ petitioners adopted the submissions of the learned senior counsel.
1