Income Tax - Section 131(1A) - In writ, the High Court observes that given the fact that the matter …
Income tax - Sections 143(2), 153C - Framing of a regular assessment/re-assessment is triggered by the…
Income Tax - Section 143(3), 147, 156 - In writ, the High Court observes that the assessee has already…
Income Tax - Section 80CCC, 147, 148 - A plain reading of sub-section (2) of section 80CCC of the Act…
Income Tax - Section 147 - Have given it the due consideration and also noticed that a detailed order…
Income Tax - Sections 9, 90, 147, 148 - Information from a third party can form the basis for an examination/investigation…
Income Tax - Sections 68, 69, 69A, 69B, 69C, 69D, 115BBE - Issue Notice, returnable on 31.01.2023. In…
Income Tax - Sections 32, 263 - Assessing Officer had accepted the contention of the assessee that the…
Income Tax - Sections 147, 148 - Writ petitions filed by the Trustees cannot be entertained at this …
Income Tax - Sections 220, 246 - The impugned order has been made on one basis and that lone basis is…
Income Tax - Section 144B - It is not being disputed that the opportunity of hearing is not granted.…
Income Tax - Section 264 - Section 264 of Act enables the Principal Commissioner or Commissioner, on…
Income Tax - Sections 147, 148, 148A - No information has been furnished to the petitioner as to how…
Income Tax - Sections 120, 132 - Section 132 contains specific situations where it applies, notwithstanding…
The company i.e., the Petitioner’s employer, has submitted Form 30A under the Income Tax Act, 1961 giving…
Income Tax - Section 220 - The issue involved in all the appeals pending consideration before the CIT…
Sections 263, 143(3), 147, of the Income-tax Act, 1961 - We therefore, are clearly of the opinion that…
Sections 144B, 147, 156, of the Income-tax Act, 1961 - The material on record discloses that pursuant…
Section 119 of the Income-tax Act, 1961 - As rightly contended by the learned counsel for the petitioner,…
Section 143 of the Income-tax Act, 1961 - As rightly contended by the learned Senior counsel for the…