Search Results Page
Search Results
1 - 9 of 9 (1.53 seconds)Section 25A in The Income Tax Act, 1961 [Entire Act]
Additional Commissioner Of Income-Tax vs P. Durgamma on 18 September, 1986
), Additional CIT v. Durgamma [1977] 166 ITR 776 (AP), IAC of Agricultural Income-tax & Sales Tax Special v. Poomulli Manekkal Parmeswaran Namboodiripad [1972] 83 ITR 108 (SC).
T.M. M. Sankaralinga Nadar And Brother vs Commissioner Of Income-Tax on 23 October, 1929
In this connection, the following observations in Full Bench decision of Madras High Court in T.M.M. Sankaraltnga Nadar and Brothers v. CIT AIR 1930 Mad.
H.A. Shah & Co. vs Commissioner Of Income-Tax And Excess ... on 13 September, 1955
209 reproduced with approval by the Bombay High Court in H.A. Shah & Co. v. CIT [1956] 30 ITR 618 (628) need attention-
Section 29 in The Income Tax Act, 1961 [Entire Act]
Income Tax Officer, Callcut vs Smt. N.K. Sarada Thampatty on 14 September, 1990
11. It is to be noticed that the assessee was assessed for the first time and that too after the partial partition for the assessment year 1967-68. The tax authorities had, therefore, no jurisdiction to apply Section 25A of 1922 Act or Section 171 of 1961 Act. The case of N.K. Sharda Thampatty's case (supra) relied on by the learned Standing Counsel has no application to the facts of the instant case since Section 171 is not applicable.
Section 250 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Kantilal Ambalal (Huf) on 17 June, 1991
In this connection reference may be made to CIT v. Kanttial Ambalal [1992] 192 ITR 376 (Guj.
1