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2 results for “reassessment”+ Section 206clear

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Section 12(1)(C)2

The Pr. Commissioner of Income Tax - Central vs. Shri. Isanaka Mastan Reddy

ITTA/118/2023HC Telangana18 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

206, Bajrang Nagar, Near Agrasen Chowk, Raipur Chhattisgarh. 7 ---Petitioner(s) Versus 1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of Revenue), No. 137, North Block, New Delhi- 110001. 2. Chief Commissioner Of Income Tax, Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 3. Assistant Commissioner Of Income Tax, Circle-1(1), Raipur

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

ITTA/23/2018HC Telangana04 Jun 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate
Section 12(1)
Section 12(1)(C)
Section 19(1)

206 while elaborately discussing the word perverse has held that it is, no doubt, true that if a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being perverse, then