Maruti Nandan Sah vs ITO
Validity of Notice-Section 147 and Section 148 of Income Tax Act, 1961. Reopening of assessment.-Petitioner sought to quash and set aside impugned notice by which AO in exercise of powers under Section 147 of Act has sought to reopen assessment. W [LexDoc Id : 507329]
HC (Uttarakhand)
2016
Virbhadra Singh and Ors. vs Deputy Commissioner and Ors.
Validity of proceedings-Section 148 of Income Tax Act, 1961. Jurisdictional error.-Proceedings were initiated against petitioners under Section 148 of Act. Whether, proceedings were rightly iniated against petitioner under Section 14 [LexDoc Id : 507311]
Gulbrandsen Chemicals (P) Ltd. vs DCIT
Expenditure-Enduring nature-Whether, AO has rightly held that very accounting treatment given by assessee in books of accounts, proves that expenditure in question cannot be allo [LexDoc Id : 507583]
