assessee by virtue of section 246A . Sub-section (1)(i) of this section provides that an order made under section 237 is appealable ... either under section 239 or section 240 would fall within the scope of section 237 . By enacting sections 239 and 240 , the Legislature has made
application filed under Section 237 of the Act, stated that as per the provisions of
section 239 , claim for refund can only be made ... that Section 237 is a charging section which provides substantive right to taxpayer to
claim refund under the Income Tax Act . Section 239 , being
assessee by virtue of Section 246A . Sub-section (1)(i) of this Section provides that an order made Under Section 237 is appealable ... either Under Section 239 or Section 240 would fall within the scope of Section 237 . By enacting Sections 239 and 240 , the legislature has made
appellant by taking the resort to the provisions of Section 239(2)(c) of the Act
ignoring the fact that in the present case Section ... point of the
assessee is covered u/s 240 of the Act and not u/s 239 of the Act as held
Joharmull Manmull , in which it was held :
"A partnership under section 239 (of the Contract Act ) is a relationship which subsists between persons ... defined in section 4 of the Indian Partnership Act, 1932, does not differ materially from either the definition in section 239 of the Indian Contract
Central Government (in this case, Govt. of India). Sub-section (2)
of section 239 outlines the ambit and scope of rule-making power and specifically ... section 95.''
11. The counsel for the Appellant submits that the sub-clause (n) of sub-section
(2) of Section 239
Central Government (in this case, Govt. of India). Sub-section (2)
of section 239 outlines the ambit and scope of rule-making power and specifically ... section 95.''
11. The counsel for the Appellant submits that the sub-clause (n) of sub-section
(2) of Section 239
holding company only to seek investigation in terms of section 235 in section 214 . Since all the subsidiaries are separate incorporated entities having their ... company' to include the affairs of its subsidiaries. Referring to section 239 , he pointed out that if an Inspector is appointed under section
notice under section 148 is a must.
10. Next section is section 149 which provides for issuance of notice under section 148 within 10 years ... moto under section 139 (1) or by issuance of a valid notice under section 142 (1) .
12. Next section is section 239 dealing with refund
carrying out the provisions of the Code. Under sub-section (2) of Section
239 , the form, the manner and the fee for making application before ... creditor under sub-section (2) of Section 7 , in one of
the matters in which rules can be framed. Section 239
