HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,
In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed
ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR
Section 142(1)Section 143(3)Section 254(2)Section 43B
239 (SC)
J&K industries Ltd. [2007] 13 Scale 204 (SC)
CIT v. Kerala Financial Corporation Ltd. [1985] 155 ITR 246 (Ker.)
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ITA Nos. 175 &176/JAB/2016 (A.Yrs. 2004-05 & 2005-06)
Hajarimal Mishrimal Bafna v. Addl. CIT
P. Mariappa Gounder v. CIT [1984] 147 ITR 676 (Mad.)
7.2
Income, which is by definition only
