Mitra Guha and Builders (India) Co. vs CIT
Validity of Notice-Section 281 & Section 263 of Income Tax Act, 1961. Compliance of procedure.-Whether, CIT(A) has passed order under Section 263 of Act without issuing any proper and legal notice and liable to be quashed. Held, under section 26 [LexDoc Id : 507391]
Makwana Himmatlal Gokaldas vs State of Gujarat and Ors.
Gujarat Civil Services Rules 2002: Refusal to grant permission for voluntary retirement-Retirement becoming effective from date of expiry of notice period-
Whether the petitioner could be considered as voluntary retired from 31 December 2009 and whether the respondents could be directed to release a [LexDoc Id : 507458]
HC (Gujarat)
2017
Nilesh Kalidas Shah vs ACIT
Validity of second reassessment notice-Section 148 of Income Tax Act, 1961. Escaped assessment.-Whether, second notice issued to appellant/assesse under Section 148 of Act liable to be quashed as invalid. Held, position of law is settled proposit [LexDoc Id : 507425]
