Mumbai Court June 1984 Judgments
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Tata Exports Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-02-1984
Reported in: (1984)10ITD223(Mum.)
The points on which Inspecting Assistant Commissioner did not issue any directions under section 144B could not be said to be merged with Inspecting Assistant Commissioner's order so as not to be revised under section 263.In respect of items on which there was no dispute between the Income Tax Officer and the assessee, and the Inspecting Assistant Commissioner had no issued any instructions under section 144B, the Income Tax Officer's order did not, therefore, got merged with the Inspecting Assistant Commissioner's instructions. The Commissioner could interfere with such order of Income Tax Officer in the present case.Revision under s. 263--ERRONEOUS AND PREJUDICIAL ORDER--Commissioner invoking wrong provision.Where Commissioner invoking wrong provision, order of Commissioner quashed for erroneous assumption of section not mentioned in assessment order.1. The assessee is a compa engaged in large scale export of engineering goods manufactured by other manufacturers. During the course o...
Trustees of the Tagore Vs. Seventh Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-02-1984
Reported in: (1984)10ITD279(Mum.)
1. These three appeals by the assessee relate to the assessment years 1975-76, 1976-77 and 1977-78.2. Tagore Educational Society, Bombay, is the assessee before us. The assessee-society was registered in 1962 under the Societies Registration Act, 1860. It has also been registered with the Charity Commissioner and the Commissioner of Income-tax.3. The aims and objects of the society have been mentioned in the following words in the constitution of the society : The aims and objects of the society are to start schools and colleges and to found freeships and scholarships to help deserving students to prosecute their higher studies both at home and abroad.Clause 28 of the Constitution emphasises that the donations received from public would not be used for objects which are inconsistent with the objects of the society.4. The first assessment was made for the assessment year 1964-65. The assessee filed revision before the Commissioner under Section 264 of the Income-tax Act, 1961 ('the Act...
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