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
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
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
also reiterated that the ratio of decision in the case of
MAK data Pvt. Ltd. vs. CIT (2014) 358 ITR 593 (SC) is very much ... Supreme Court in the case of MAK Data Pvt. Ltd. vs. CIT 358 ITR
593 (SC). We have gone through the decision (supra). In that
also reiterated that the ratio of decision in the case of
MAK data Pvt. Ltd. vs. CIT (2014) 358 ITR 593 (SC) is very much ... Supreme Court in the case of MAK Data Pvt. Ltd. vs. CIT 358 ITR
593 (SC). We have gone through the decision (supra). In that
Mak Data (P) Ltd. v. CIT , (2014) 1 SCC 674 :
“10..... It is trite law that the voluntary disclosure does not
release the appellant assessee
justified.
9. Mr. Chhotatray relied on Mak Data P.Ltd. Vs. Commissioner of
5 of 6
1252-ITXA-1424-2017.doc
Income Tax-(II) reported ... case at hand, are different in as much as in Mak Data Pvt.
Ltd. (supra), the Apex Court came to conclusion that the surrender
held by Hon'ble Supreme
Court in the case of MAK Data (P) Ltd vs. CIT (2013)(358 ITR
593)(SC). Hence, whether
reported in 250
ITR 157 and in the case of MAK Data (P)., Vs CIT II (2013) 38 Taxman 448
(SC) does not applicable
judgement of Hon'ble Supreme Court in the case of
MAK Data Pvt. Ltd. Vs. CIT in Civil Appeal No.9772 of 20123
(arising ... judgement of Hon'ble Supreme Court in the case
of MAK Data Pvt. Ltd. (supra) these ground of appeal have no merit
