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“Section 248(4)”

Section References (mined)Section 248Section 248(4)1 judgments

The decision most relied on for Section 248(4) is CIT v. Visakhapatnam Port Trust (144 ITR 146), cited in 124 judgments on BharatTax.

Leading authorities on Section 248(4)

CIT v. Visakhapatnam Port Trust
144 ITR 146 · 1983 · High Court
124
citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

CIT v. Rajendra Prasad Gupta
248 ITR 350 · 2001 · High Court
14
citing judgments

Assessments following a search must be based on undisclosed income and the material found during the search, not on a general review of past assessments.

Judgments citing Section 248(4)

Arvindsinh Ishvarsinh Vaghela, Gandhinagar vs. The ITO, Ward-4, Mehsana

In the result, appeal of the assessee is allowed

ITA 420/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year: 2012-13

Section 144Section 147Section 148Section 2(14)(iii)Section 248(4)Section 249(4)(b)Section 250Section 50CSection 50C(2)Section 548

dismissed the appeal of the assessee. 5. The Ld. AR submitted that the CIT(A) while invoking the provisions of Section 248(4) held that the appeal shall not be admitted unless the assessee paid amount equal to the amount of advance tax which was payable