Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!Court : Karnataka Dharwad
..... per section 2(16) of the income tax act, 1961 commissioner means a person appointed to be principal director of income tax. there is no explicit definition of 'commissioner' in the act, but as per the section 2(15) of the act definition of 'commissioner' can be referred as provided in income tax act, 1961. definition of the 'commissioner' provided in section 2(16) of income tax act, 1961 is applicable in the present context as ..... . it is to be noted that hon. madras high court in its judgment in krishnaswamyvijaykumar (2017) case has ruled that principal director of income tax has sufficient jurisdiction to proceed with the prosecution proceedings u/s 279 of the income tax act, 1961.10) even though the accused was one of the beneficial owners of a bank account located outside india in ubs, singapore, he has .....
Tag this Judgment!