THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

40a(ii) of the Act. He also contended that the arguments which were canvassed - 39 - before this Court were not canvassed before the lower authorities and therefore, they had no opportunity to consider the same and therefore on that score those orders cannot be found fault with. As the matter has already been remanded

THE PR COMMISSIONER OF INCOME TAX, vs. M/S JAY MINERALS

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

9 indulgence in the matter as under and for the following reasons: (a) The version of the Assessing Officer that the subject trade & business in iron ore during the relevant period was carried on by the assessee without the permits as required under Section 4(1A) of the Mines & Minerals (Development and Regulation) Act, 1957 and therefore, the said business

THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M. ABDUL ZAHID

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

9 indulgence in the matter as under and for the following reasons: (a) The version of the Assessing Officer that the subject trade & business in iron ore during the relevant period was carried on by the assessee without the permits as required under Section 4(1A) of the Mines & Minerals (Development and Regulation) Act, 1957 and therefore, the said business

THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M ABDUL ZAHID

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

9 indulgence in the matter as under and for the following reasons: (a) The version of the Assessing Officer that the subject trade & business in iron ore during the relevant period was carried on by the assessee without the permits as required under Section 4(1A) of the Mines & Minerals (Development and Regulation) Act, 1957 and therefore, the said business