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“Section 119(1)(a)”

Section References (mined)Section 119Section 119(1)(a)8 judgments

INCOME TAX OFFICER WARD-1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 705/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14
Section 143(2)Section 143(3)Section 147Section 250Section 68

nsubject matter of AIR information, ought the Assessing Officer to have dropped the\nproceedings. There is no legal mandate for the same. Rather, section 119(1)(a) clearly places\na restriction on the power of the Board to issue any orders, instructions or directions\nrequiring any income tax authority

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 697/JPR/2025[2014-15]Status: DisposedITAT Jaipur29 Sept 2025AY 2014-15
For Appellant: \nMr. Sandeep Goel, Adv., Ld. ARFor Respondent: \nMrs. Anita Rinesh, JCIT-DR
Section 143(2)Section 143(3)Section 147Section 250Section 68

nsubject matter of AIR information, ought the Assessing Officer to have dropped the\nproceedings. There is no legal mandate for the same. Rather, section 119(1)(a) clearly places\na restriction on the power of the Board to issue any orders, instructions or directions\nrequiring any income tax authority

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

ITA 696/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14
Section 143(2)Section 143(3)Section 147Section 250Section 68

nsubject matter of AIR information, ought the Assessing Officer to have dropped the\nproceedings. There is no legal mandate for the same. Rather, section 119(1)(a) clearly places\na restriction on the power of the Board to issue any orders, instructions or directions\nrequiring any income tax authority

SHINHAN BANK,MUMBAI vs. COMMISIONER OF INCOME-TAX (APPEALS) - 58, MUMBAI, MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 693/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Jun 2024AY 2016-17
For Appellant: \nShri Madhur AgarwalFor Respondent: \nShri Anil Sant
Section 143(3)Section 144C(13)Section 250

this regard.", "result": "Dismissed", "sections": [ "Section 143(3)", "Section 144C(13)", "Section 90", "Section 2(22A)", "Section 2(23A)", "Section 6(3)", "Section 119(1)(a)" ], "issues": "Whether the higher tax rate applied to the assessee, a foreign company, is discriminatory under the India-Korea DTAA, or if Explanation 1

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

ITA 2229/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13
Section 143(3)

some clarification issued by the CBDT with respect to ABN Amro Bank, even if that be so, it is only elementary that Section 119(1)(a) does not visualize issuance of a circular “so as to require any income-tax authority to make a particular assessment or to dispose

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

ITA 2227/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14
Section 143(3)

some clarification issued by the CBDT with respect to ABN Amro Bank, even if that be so, it is only elementary that Section 119(1)(a) does not visualize issuance of a circular “so as to require any income-tax authority to make a particular assessment or to dispose

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Section 143(3)Section 44C

some clarification issued by the CBDT with respect to ABN Amro Bank, even if that be so, it is only elementary that Section 119(1)(a) does not visualize issuance of a circular ―so as to require any income-tax authority to make a particular assessment or to dispose

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08
Section 143(3)Section 90

some clarification issued by the CBDT with respect to ABN Amro Bank, even if that be so, it is only elementary that Section 119(1)(a) does not visualize issuance of a circular “so as to require any income-tax authority to make a particular assessment or to dispose