Depositories Act 1996 22 Of 1996 Section 19f - Judgment Search Results

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

of india a compliance of statutory provisions of the it act should be examined by a proper forum i e ao became final vide the tribunal s order dt 9th sept 1996 and even in view of revenue s miscellaneous application no in the case of bhagiratha engg ltd v cit 1997 227 itr 504 ker in that case the assessee company which that in the instant matter the power of rectification under section 254 of the it act is not available to the

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

to the applicability of section 11 of the income tax act to the income of the assessee became final it is whether the tribunal can rectify its order dated 9 9 1996 in view of hon ble supreme court s order especially the assessee corporation filed miscellaneous application as m a nos 22 amp 23 alld 2000 respectively for the assessment years 1985 by the hon ble high court by observing as under section 254 2 of the act inter alia provides that the

Dy. Cit Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2001)79ITD319Luck

issue of exemption under section 11 of the income tax act as issue was not recalled in miscellaneous application before the 86 amp 1986 87 recalled the order dated 9 9 1996 in respect of applicability of section 10 20 of the the assessee corpn filed miscellaneous application as m a nos 22 amp 23 all 2000 respectively for the assessment years 1985 direct bearing on the issue relating to the applicability of section 11 of the income tax act in the instant case