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V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... wto or to the cwt in the exercise of his quasi-judicial functions." accordingly, where, in certain applications for revision under s. 25 of the wt act, 1957, from the inception of the proceedings, the cwt put himself in communication with the central board and so brought instructions from the board as to ..... been conducted on 30th august, 1995, according to s. 158be assessment framed on 31st march, 1997, were barred by limitation; (2) that the ao did not act independently in making enquiries and in framing the impugned assessment but was greatly influenced and carried by the directions/instructions issued by ddi (inv.) through appraisal report (3) ..... inherent or fundamental jurisdiction. if the ao makes an assessment under s. 147 without issuing a valid notice under this section, he cannot be said to act without inherent or fundamental jurisdiction. his action would only amount to irregular exercise or assumption of jurisdiction and objection to such irregularity can always be waived." 28 .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... of sub-section (1) of section 132 - existence of which is the prerequisite condition for authorising a search in accordance with law and once this view of mine is upheld, the income-tax appellate tribunal's power automatically gets extended to scrutinise the record of the authority empowered to authorise search because it is only that record ..... its non-examination by the assessing officer, the appellate tribunal during the hearing of the first appeal under section 253(1)(b) of the income-tax act, 1961 can act similarly and direct the department to produce such material before it ?" 2. i have heard the parties. the assessee's counsel has adopted his submissions ..... its non-examination by the assessing officer, the appellate tribunal during the hearing of the first appeal under section 253(1)(b) of the income-tax act, 1961 can act similarly and direct the department to produce such material before it 1. in consequence upon the difference of opinion amongst the hon'ble members constituting the .....