159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v. Mark Hospitals (P.) Ltd.
What is 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v. Mark Hospitals (P.) Ltd. authority for?
The High Court held that once the Assessing Officer has applied his mind and issued a notice under Section 148, the Assessee must satisfy him regarding the correctness of the return filed by him or the correctness of the assessment made. The Court also held that an appeal under Section 250 of the Income-tax Act, 1961, is a continuation of the assessment proceedings and the Appellate Authority can admit additional evidence under Rule 46A.
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.
Also referred to as
CIT vs. Mark Hospitals (P.) Ltd. · Section 148 · Section 250 · Section 142(1) · Rule 46A · admission of additional evidence · appeal proceedings · assessing officer's power · assessee's obligation
Sections most often in play
Issues it is cited on
Judgments citing 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v. Mark Hospitals (P.) Ltd.
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