WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

234B; it may be pertinent to note that it was inserted and brought into effect from the same time as section 153 was substituted by Finance Act, 2016; similarly, section 153(5) was substituted by Finance Act, 2016 prescribing the time limit to give effect to the orders passed under the sections mentioned therein, wholly or partly, otherwise than

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

234B. 73. The CBDT Circular No. 14 (XL-35) dated 11.4.1955 states to the effect that it is the duty of the assessing officer to make available to the assessee any legitimate and legal tax relief to which the assessee is entitled, but has omitted to claim for one reason or another. Merely because the assessee in the return filed

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

234B. 73. The CBDT Circular No. 14 (XL-35) dated 11.4.1955 states to the effect that it is the duty of the assessing officer to make available to the assessee any legitimate and legal tax relief to which the assessee is entitled, but has omitted to claim for one reason or another. Merely because the assessee in the return filed

M/S TRIMM EXPORTS PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the order dated 08

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

234B and 234C of the Act, 1961 on the facts and circumstances of the case? 2. Facts leading to filing of this appeal briefly stated are that the appellant is a private limited company registered under the Companies Act, 1956 engaged in the business of printing and finishing of silk sarees and fabrics. The assessee filed its return of income