COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

6. Mr. Jolly submitted that although section 143 (2) has been specifically mentioned in the above provision it is to be applicable only to the extent possible and that is why the expression "so far as may be" is used in the said provision. He further contended that the computation of undisclosed income of the block period

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

6. Relying on the aforesaid decision, the learned counsel appearing on behalf of the appellant / assessee, submitted that, first of all, the decision in Auto & Metal Engineers (supra), which was cited by the learned counsel for the revenue is distinguishable and would not be applicable to the facts and circumstances of the present case. Secondly, he submitted that since there

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

section 2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

section 2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

section 2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

section 2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

2) The failure of the ITO to follow the above procedure may not render the assessment invalid. A view is possible that, in appeal, it is open to the AAC or the Tribunal to set aside the assessment and direct a fresh assessment after following the procedure mentioned in s.124(4) & (6) provided such a direction does not prejudice

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

2) The failure of the ITO to follow the above procedure may not render the assessment invalid. A view is possible that, in appeal, it is open to the AAC or the Tribunal to set aside the assessment and direct a fresh assessment after following the procedure mentioned in s.124(4) & (6) provided such a direction does not prejudice

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

6. Before we delve deeper into the questions at hand it would be appropriate to not only examine the provisions of section 14A of the said act but also to notice its legislative history. Section 14A was inserted into the said Act by the Finance Act, 2001 with retrospective effect from 01/04/1962. “Expenditure incurred in relation to income not includible