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“Section 297(2)(b)”
Section References (mined)Section 297Section 297(2)(b)3 judgments
The decision most relied on for Section 297(2)(b) is CIT v. Premkumar Arjundas Luthra (HUF) (297 CTR 614), cited in 659 judgments on BharatTax.
Leading authorities on Section 297(2)(b)
CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments
The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.
Allied Motors v. CIT
297 ITR 322 · 2008 · Supreme Court
59
citing judgments
An amendment to a section is declaratory and clarifies the existing legal position, rather than introducing a new rule.
CIT v. Mahavir Alluminium Ltd.
297 ITR 77 · 2008 · High Court
58
citing judgments
When the Assessing Officer revalues the closing stock, the opening stock must also be revalued on the same basis to ensure consistency in the method of accounting and proper computation of business income.
