313 results for “section 68”+ Section 302clear
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In the result, all the 03 appeals of the assessees are partly allowed
Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)
68 of the Act (which phrase is also employed in section 69 and section 69A etc) can’t be implanted by any other authority. This view is fortified by the following decisions:- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI Smt. Tripat Kaur Date of pronouncement 09/10/2018 “…If authority is given expressly by affirmative words upon