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Section 1474 Section 1483 Addition to Income3 Section 65(1)2 Section 173(1)2

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

35 additional or excess grants. No such procedure has been followed in the present case, evidently because the provisions of Article 205 are inapplicable for an ex- post facto legislative sanction of the expenditure, illegally incurred by the State Government earlier, in providing various amenities to the former Chief Ministers. 58. Article 206, which relates to vote on account, votes

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

ITA/19/2024HC Rajasthan14 Aug 2025

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

Section 147Section 148Section 263

35:07 ITA 1482/2018 & ITA 19/2024 Page 2 of 5 dated 12 February 2024 on the following question of law:- “A. Whether Ld. ITAT has erred on the facts and circumstances of the case in not appreciating Explanation 3 of Section 147 of the Income Tax Act, 1961 and whether the same would empower the Assessing Officer to assess

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

MAMTA GUPTA vs. INCOME TAX OFFICER

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH