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“Section 178(2)”

Section References (mined)Section 178Section 178(2)2 judgments

The decision most relied on for Section 178(2) is Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), cited in 1,392 judgments on BharatTax.

Leading authorities on Section 178(2)

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Kanda Rice Mills
178 ITR 446 · 1989 · High Court
53
citing judgments

The Principal Commissioner cannot exercise revisionary powers under Section 263 by merely stating that further enquiry is required or by simply setting aside the assessment order. To revise an assessment, the Principal Commissioner must establish how the assessment order is erroneous and prejudicial to the interest of the revenue.

Judgments citing Section 178(2)

Mayur Dyechem Intermediates LLP, Ahmedabad vs. The Dy. CIT, Circle-3(2), Ahmedabad

In the result, Ground No. 5 of the assessee’s appeal is allowed for statistical purposes

ITA 231/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 115BSection 143(1)Section 234BSection 270ASection 40Section 40A(2)Section 80I

under the Central Electricity Regulatory Commission Regulations, 2010 ("CERC") issued in pursuance to section 178(1) and section 66 r.w. Clause (y) of section 178(2) of the Electricity Act, 2003. During the impugned year, the assessee earned from sale/transfer of REC/ESCs, a sum of Rs. 17,77,26000/-. During

M/S. Satia Industries Limited, Muktsar vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

In the result, the appeal of the assessee bearing ITA No

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

issued, under the Central Electricity Regulatory Commission Regulations, 2010 (“CERC”) issued pursuance to section 178(1) and section 66 r.w. clause (y) of section 178(2) of the Electricity Act, 2003. 3.2 During the impugned year, the assessee earned by sale/transfer of REC/ESCs amounting to Rs.17,77,26000/-. The assessee ... under Central Electricity Regulatory Commission Regulations, 2010 (‘CERC Regulations’) issued pursuance to section 178(1) and section 66 read with clause (y) of section 178(2) of the Electricity Act, 2003. f. Further, the Energy Conservation Act, 2001 (‘the EC Act’) provides for various provisions relating to the conservation