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3 results for “section 68”+ Section 11(2)clear

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Key Topics

Addition to Income3Section 1732

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

11. More recently, another two-Judge Bench in Rashid Khan Pathan, In re [Rashid Khan Pathan, In re, (2021) 12 SCC 64 : (2023) 1 SCC (Cri) 438] held as follows : (SCC p. 68, para 10) “10. In a country governed by the rule of law, finality of the judgment is absolutely imperative and great sanctity is attached to the finality

Hari Mohan Sarswat vs. DCIT CIRCLE

ITA/42/2015HC Uttarakhand
05 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed

M/S SIEM OFFSHORE INC. vs. The Deputy Director Of Income Tax

ITA/43/2015HC Uttarakhand24 Nov 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed