Search: section 68

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Section 80P(2)(a)6 Section 2634 Section 115B3 Section 260A2 Section 80P(2)2 Section 80P(2)(d)2 Section 682 Business Income2 Deduction2

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX

Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

263 of the Act is completely erroneous and illegal in as much as the assessment order dated 18.3.2016 is not erroneous and not prejudicial to the interest of the revenue. Therefore, the revision order of the Commissioner suffers from a patent illegality. Explaining the argument, it is contended, the Commissioner proceeded on the assumption that Section 68

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,