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1 - 10 of 10 (0.31 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 159 in The Income Tax Act, 1961 [Entire Act]
Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 144B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 292 in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
Sri Nath Suresh Chand Ram Naresh vs Commissioner Of Income Tax on 15 December, 2004
In the decision of the Delhi High Court in the case of Spice Entertainment
Ltd. (supra) one of the questions, which fell for consideration, is as to whether
such framing of assessment against a non-existing entity or a dead person could
be brought within the ambit of Section 292B of the Act and after referring to the
decisions on the point including the decision of the Allahabad High Court in the
case of Sri Nath Suresh Chand Ram Naresh v. CIT [2006] 280 ITR 396/145
Late Smt Madhuben Kantilal Patel ... vs Union Of India on 10 January, 2023
8. The Hon'ble High Court judgment in the case of Smt. Madhuben Kantilal
Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the
assessee deceased had supplied information of death to the revenue and
despite reopening notice issued subsequently u/s 148 in the name of
deceased was illegal and thus liable to be set aside.
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