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2 results for “disallowance”+ Section 263clear

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Key Topics

Section 2635Section 195(1)2

COMNR.OF INCOME TAX vs. PARADEEP PHOSPHATES

ITA/113/2013HC Orissa15 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(3)Section 195(1)Section 263Section 40

Section 263 of the Act. It was held that the CIT “could not unilaterally direct the AO to disallow the same

COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA

Appeals are dismissed

ITA/119/2013HC Orissa21 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 260

Section 263 of the Act and other authorities cannot supplement or give their own reasons and therefore, the Tribunal could not have given any further reasons to uphold the order of the Commissioner on the question of jurisdiction. Submitted that the Tribunal giving the reasons that the question was covered by the decision of the Supreme Court on the aspect