RAVALGAON SUGAR FARM LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICEHON'BLE SHRI JUSTICE SANDEEP V. MARNE

reassess the company's income, then it would have stated in section 115J that "income of the company as accepted by the Assessing Officer". In the absence of the same and on the language of section 115J, it will have to be held that the view taken by the Tribunal is correct and the High Court has erred in reversing

THE SARASWAT CO-OPERATIVE BANK LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1(3)(1) AND 2 ORS

Bench: HON'BLE SHRI JUSTICE G. S. KULKARNIHON'BLE SHRI JUSTICE SOMASEKHAR SUNDARESAN