Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... finance ltd. v. appropriate authority : [1996]217itr22(guj) decided by us on march 30, 1995. considering the relevant provisions of the act as also the decision of the supreme court in barium chemicals ltd. v. company law board : [1967]1scr898 , we observed as under (page 28 of 217 itr) :a combined reading of section 269ud(1a) and ..... cit [1954] 26 itr 775; air 1955 sc 65 considered the question amongst others, whether the tribunal acted without jurisdiction in relying on the data supplied by the income-tax department behind the back of the appellant-company, and without giving it an opportunity to rebut or explain the same the court considered the case decided ..... finance ltd. v. appropriate authority : [1996]217itr22(guj) decided by us on march 30, 1995. considering the relevant provisions of the act as also the decision of the honble supreme court in barium chemicals ltd. v. company law board : [1967]1scr898 , we observed (at page 28) :the combined reading of section 209ud(1a) and (1b) of .....
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