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Section 142 - Judgment Search Results

Home > Cases Phrase: section 142 Year: 2016 Page 1 of about 344 results (0.125 seconds)
Feb 10 2016 (HC)

Shaw Wallace and Co. Ltd. Vs. Commissioner of Income Tax

Court: Kolkata

Decided on: Feb-10-2016

..... have considered the rival contentions of the parties and the materials made available on record section 142 2a of the income tax act 1961 permits the assessing officer to direct special audit ..... not a case that there is inherent lack of jurisdiction he has jurisdiction to invoke section 142 2a subject to the parameters thereof being complied with the contention that the parameters envisaged .....

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Jan 06 2016 (HC)

AGSON Global Pvt Ltd. and Others Vs. Income Tax Settlement Commission ...

Court: Delhi

Decided on: Jan-06-2016

..... involves the filing of the return under section 139 or under section 142 inquiry by the ao under sections 142 and 143 and making of the ..... accounts of the assessee group are required to be audited under section 142 2a of the said act the settlement commission was therefore ..... report dated 05 12 2012 requesting for a special audit under section 142 2a the settlement commission sent a letter dated 17 04 .....

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Sep 26 2016 (HC)

Adarsh Vs. State of Maharashtra and Another

Court: Mumbai Aurangabad

Decided on: Sep-26-2016

..... jurisdiction has mechanically issued process learned counsel submits that in view of provisions of section 142 2 r w section 142 a of the said act ahmednagar court has no jurisdiction to entertain the ..... been in force at all material times 2 notwithstanding anything contained in sub section 2 of section 142 or sub section 1 where the payee or the holder in due course as the case .....

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Mar 18 2016 (HC)

Techpac Holdings Ltd. Vs. The Dy. Commissioner of Income Tax (OSD-II) ...

Court: Mumbai

Decided on: Mar-18-2016

..... notice of whatsoever nature either inter alia under section 148 or under section 142 1 or under section 143 2 of the act has been served ..... to the service of notices dated 16th january 2013 issued under sections 142 1 and 143 2 of the act mr malhotra gave an ..... a notice under subsection 1 of section 142 this would clearly establish that a notice under section 142 1 and under section 143 2 can never be .....

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Apr 28 2016 (SC)

Vls Finacne Ltd. and Anr. Vs. Commissioner F Income Tax and Anr.

Court: Supreme Court of India

Decided on: Apr-28-2016

..... directs the assessee to get his accounts audited under sub section 2a of section 142 and ending on the day on which the assessee is ..... no 2 directing a special audit in respect of appellants under section 142 2a of the act in the said writ petition the appellants ..... the show cause explaining that the order for special audit under section 142 2a of the act was issued with proper authorization made by .....

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Feb 12 2016 (HC)

Dr. Rajul Ketan Raj Vs. Reliance Capital Ltd. and Another

Court: Mumbai

Decided on: Feb-12-2016

..... for a fair trial 35 a plain reading of the above provisions clearly indicate that section 142 of the negotiable instrument underlines the procedure for taking cognizance of offences under the act ..... no scope to refer the case for police investigation or enquiry the exception engrafted in section 142 serves as a safeguard against false and frivolous complaints and thus eliminates the need to .....

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Feb 11 2016 (HC)

Hyosung Corporation Vs. Authority for Advance Rulings

Court: Delhi

Decided on: Feb-11-2016

..... however mr chopra did not dispute the fact that notices under section 142 1 of the act accompanied by a detailed questionnaire were ..... executed overseas 29 therefore in as much as the notices under section 142 1 of the act raising the very questions that form subject ..... before the income tax authorities by virtue of the notices under section 142 1 of the act having already been issued to the petitioner .....

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Feb 09 2016 (HC)

Commissioner of Income-Tax and Another Vs. B.J.N. Hotels Ltd.

Court: Karnataka

Decided on: Feb-09-2016

..... loss proceedings by order dated july 31 2006 initiated under section 142 2a of the act appointing a special auditor came to ..... have the power to unilaterally withdraw the direction for audit under section 142 2a of the income tax act as the original direction ..... april 27 2007 is barred by limitation as successive direction under section 142 2a is not permissible and the second direction given to .....

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Nov 21 2016 (HC)

The Divisional Manager, The Oriental Insurance Company Limited, Siva C ...

Court: Chennai Madurai

Decided on: Nov-21-2016

..... reason to apply the multiplier by granting excessive compensation when section 142 of the motor vehicles act reads along with the principles ..... in the cases where there are permanent disability enumerated in section 142 of the act and not otherwise hence this court is ..... permanent disability in accordance with the principles laid down in section 142 of the act 9 after reducing the percentage of the .....

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Apr 27 2016 (HC)

M/s. Alcatel-Lucent France and Others Vs. Assistant Director of Income ...

Court: Delhi

Decided on: Apr-27-2016

..... further notice dated 22nd november 2011 was issued to alf under section 142 1 wherein alf was called upon to file its return ..... 1 then issued notices dated 20th november 2013 to alc under section 142 1 in each of the aforementioned ays requiring alc to furnish ..... deputy director of income tax circle 1 1 issued notices under section 142 1 requiring ale to furnish certain information and present itself for .....

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