BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total 1 income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

THE COMMISSIONER OF INCOME-TAX vs. M/s. McMILLAN & CO

207 1958 SCR 689 ACT: Income-Tax-Assessment -Acceptance by Income-tax Officer of the assessee’s method of accounting--Power of Appellate Assitant Commissioner in appeal -If can reject such method and adopt another Indian Income-tax Act (XI of 1922), ss. 31, 13 Proviso-Indian Income-tax Rules, R. 33. HEADNOTE: The respondent assessee, a non-resident company