SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
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(Tax Case No.81/2019)
Government has power to give directions and also to dissolve it
if its continuance is unnecessary or undesirable by virtue of
Section 76(1) of the said Act and the functioning of the
assessee Authority is statutory in nature and in accordance
with the Act of 1973.
12.In order to consider the plea raised