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4 results for “section 68”+ Section 4clear

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Key Topics

Addition to Income4Section 1732Section 682

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

Sections 147 to 151 are subject to judicial review. 47. In that view and in view of the fact that it is no more res integra that the settled law in this regard being reflection of application of mind, this Court can safely conclude that the law-makers and the Parliament did not deem it necessary to vest

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013
HC Uttarakhand
07 Aug 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.

Section 143Section 253Section 68

section 68 of the Income Tax Act, 1961. 3. Shri P.R. Mullick, learned counsel for the appellant contends that the assessing officer has committed an error in disallowing the same. Sufficient material existed in order to indicate that all the purchases were genuine. Even otherwise, the genuineness of the transactions has not been disputed. In support whereof he relies

Hari Mohan Sarswat vs. DCIT CIRCLE

ITA/42/2015HC Uttarakhand05 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