Supreme Court in the case of
MAK Data (P) Ltd. v. CIT reported in [2007] 161 Taxman 340 (SC),
opined that additions made towards undisclosed ... judgement of the Supreme Court of India in case of MAK Data
(P) Ltd Vs. Commissioner of Income-tax-II reported in "MAK Data
Supreme Court in the case of MAK Data Pvt Ltd V CIT [2013] 38
taxmann.com 448 (SC) wherein the Hon'ble Supreme Court ... ratio laid down by
the Hon'ble Supreme Court in MAK Data Private Limited v. CIT
[2013] 358 ITR 593 (SC) is clearly distinguishable
Supreme Court in the case of MAK Data Pvt. Ltd.
v. CIT-II [2013] 358 ITR 593 (SC) held that going by the facts ... Supreme Court in the case of Mak Data (P) Ltd. Vs. CIT, II
[reported in (2013) 38 Taxmann.com 448] wherein it was held that
Supreme Court in the case of MAK Data Pvt. Ltd.
v. CIT-II [2013] 358 ITR 593 (SC) held that going by the facts ... Supreme Court in the case of Mak Data (P) Ltd. Vs. CIT, II
[reported in (2013) 38 Taxmann.com 448] wherein it was held that
deterrent purpose of
Section 270A.
h. Judicial Precedents Supporting Revenue
• In Mak Data P. Ltd. v. CIT [2013] 358 ITR 593 (SC), the Supreme
Court ... gets vitiated.
h) Judicial Precedence- SC decision in the case of Mak Data
decision of Hon'ble Apex Court in CIT V/s Mak Data Private Ltd. (38
Taxmann.com 448) was held to be applicable where ... Supreme Court in the case of CIT V/s Mak Data Private Ltd
(supra).
6.3 Regarding assessee's submissions that notice
also
clarified by the Hon'ble Apex Court in Mak Data v. CIT [2013] 358 ITR 593
(SC), from which we may extract ... this context; the law being trite,
apart from the decision in Mak Data (supra), be made to the following decisions
settling
Supreme
Court in the case of Mak Data (P) Ltd. Vs. CIT, II [reported in (2013) 38
Taxmann.com 448] wherein it was held that ... Supreme Court in the case of Mak Data (P) Ltd., was taken
note of by the Division Bench of this Court, to which
Supreme
Court in the case of Mak Data (P) Ltd. Vs. CIT, II [reported in (2013) 38
ITA Nos.905 to 912/Chny/2020 ... Supreme Court in the case of Mak Data (P) Ltd., was taken
note of by the Division Bench of this Court, to which
placed reliance on
the judgment of Apex Court in Mak Data P. Ltd. v. CIT in Civil
Appeal No.9772 of 2013 and also judgment ... Assessing Officer placed reliance on the judgment of Apex
Court in Mak Data P. Ltd. (supra).
7. We have carefully gone through the judgment
