Income Tax - Sections 14A, 36 - The proviso carves out an exception from the stipulation in sub-clause(c),…
Income Tax - Sections 147, 148 - AO has failed to take into account the material on record, i.e., the…
Income Tax - Sections 147, 148 - It leaves no room for any doubt that to invoke the extended period,…
Income Tax - Sections 40, 194H - The substantial question of law which has been framed for consideration…
Income Tax - Sections 158BF, 276C, 277, 278B - The learned Coordinate Bench has taken a view as regards…
Income Tax - Sections 2(22), 37 - As relying on SARAVANA SPINNING MILLS P. LTD. the expenses incurred…
Income Tax - Sections 80AC, 80P, 139 - By a judgment reported in Peravoor Range Kallu Chethu Vyavasaya…
Income Tax - Section 153 - In the case at hand, the order sheet at Annexure B to the supplementary affidavit…
Income Tax - Section 37 - CIT(A) while allowing claim of the assessee with certain directions, had relied…
Income Tax - Sections 147, 148 - Mere change of opinion on the part of the assessing officer is not …
Single Judge proceeded to hold that, inasmuch as the appeal is admittedly manually filed in the present…
Income Tax - Sections 2(15), 11, 12A, 147, 148 - Appellant states that the present appeal has rendered…
Income Tax - Section 263 - Tribunal has come to the conclusion that there is no justification on the…
Income Tax - Sections 220, 246A - This Court finds that the petitioner has preferred a Substantive Appeal…
Income Tax - Sections 147, 148 - Whether the reopening is permissible after audit party expresses an…
Income Tax - Section 144B - As noticed personal hearing was not granted, before framing the assessment…
Sections 12A, 142(1), 143, 143(2), 143(3), 144, 144B, 147, 148, 151, 156, 271(1), 271(1)(c), 274 - Accordingly,…
Sections 143, 143(2), 143(3), 144, 144(1)(c), 260-A - The best judgment assessment made by the Assessing…
Sections 14A, 40A(2)(b), 142(1), 143(2), 143(3), 144, 147, 148 - For the foregoing reasons, the impugned…
Sections 143(3), 144B - Heard learned Advocates appearing for the parties. By this writ petition, petitioner…