Sections 237 and 239 of the 1961 Act
but there is a procedural lapse, for non-compliance, the refund should
not be denied.
18. Section ... Sarup, ITO (1994) 209 ITR 456 as under;-
"The phrase "other proceedings" used under
section 240 is of wide amplitude and would
foundation or basis for holding that there was
business connection and, therefore, Section 9(1)(i) of the Act is
applicable. Appellate authorities, on the basis ... 456. In the said case the expression "any
other sum chargeable under the provisions of the Act" in Section
Officer
may raise from those facts. The terms of the
Explanation to section 34(1) also do not impose a
more onerous obligation. Mere production ... been
discovered does not necessarily amount to
disclosure within the meaning of section 34(1) , but
where on the evidence and the materials
produced
included for
ITA 973/2011 Page 3 of 7
computing deduction under Section 80IA. Thus there was no error in the
order passed ... principle. This
decision can be rectified by exercise of revisionary power under Section
263. In the case of Gee Vee Enterprises
8067/2010 Page 7
and Another, [1993] (203) ITR 456 (SC). In the said case,
information was received by the Assessing Officer that the third ... escaped assessment within
the meaning of section 147 of the I.T. Act,
1961."
8. However, the aforesaid reasons are not the same/identical
Dr. Prem Lata vs Govt. Of Nct Of Delhi & Ors. on 16 August, 2011
