Section 144b - Judgment Search Results
Home > Cases Phrase: section 144b Page 1 of about 776 results (0.848 seconds)Bela Singh Pabla Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1982)1ITD370(Delhi)
..... make the assessment the income tax officer has jurisdiction to make the assessment under section 143 section 144b provides for a special procedure to be followed in cases where the variation in ..... the above rules of construction in mind let us now examine the provisions of section 144b that section was enacted pursuant to the following recommendation of the wanchoo committee as regards disputed .....
Tag this Judgment! Ask ChatGPTSuhas Y. Chogle Vs. Sixth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Reported in: (1988)25ITD445(Mum.)
..... has proceeded to avail of the further opportunity given by the income tax officer under section 144b to explain the source of some of the investments according to the learned departmental representative ..... tax officer framed the draft assessment order and forwarded the same to the assessee under section 144b the assessee filed objections to the same within the extended time allowed the draft order .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Dhanalakshmi Mills Ltd.
Court: Chennai
Reported in: [2000]246ITR549(Mad)
..... are binding on the assessing officer 7 there are several differences as between section 144a and section 144b section 144a vests general and unlimited power to the deputy commissioner in giving directions ..... dealt with by importing the powers conferred under section 144a section 144a cannot be read as supplemental to section 144b it is significant that section 144b does not use words such as subject .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Sippy Films
Court: Income Tax Appellate Tribunal ITAT Mumbai
Reported in: (1982)1ITD1031(Mum.)
..... with the particular aspect on which shri joshi emphasised viz the construction of sub section 3 of section 144b it contains two parts the first one deals with a case where no objections ..... assessee accepted the variations the consequence of the two different situations contemplated under sub section 3 of section 144b are not similar or identical the consequence in the case of the first part .....
Tag this Judgment! Ask ChatGPTHindustan General Industries Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1982)2ITD343(Delhi)
..... also in our opinion therefore all the ingredients of sub section 1 of section 144b are satisfied in the present case namely the ito proposed ..... assessee the assessee filed his objections in terms of sub section 2 of section 144b on 23 2 1976 after receiving the objections which ..... must exceed the sum prescribed by the board under sub section 6 of section 144b 7 i will deal with these three terms in their .....
Tag this Judgment! Ask ChatGPTDuncan Bros. and Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Reported in: (1985)12ITD144(Kol.)
..... has no other power to rehear the assessee in view of the provisions of section 144b the provisions of section 144b are quite clear and unambiguous the ito in case he was of the ..... departmental representative has drawn the distinction and the basic difference between the provisions of section 144b and of section 144a in the present case before us apparently every conceivable objection was raised by .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Satya Narain.
Court: Punjab and Haryana
Reported in: (1997)143CTR(P& H)17
..... direct tax laws amendment act 1987 w e f 1st april 1989 sec 144b as originally inserted read as under sec 144b references to inspecting assistant commissioner in certain cases 1 notwithstanding anything contained ..... prejudiced inasmuch as he could claim refund of tax collected from him with interest 17 sec 144b enables the ao to make an assessment order after giving effect to the directions received .....
Tag this Judgment! Ask ChatGPTThird Income-tax Officer Vs. Shivaji Park Gymkhana
Court: Income Tax Appellate Tribunal ITAT Mumbai
Reported in: (1983)4ITD462(Mum.)
..... rival contentions it is desirable to refer to the provisions of section 144b 144b 1 nothwithstanding anything contained in this act where in an ..... on 20 3 1975 the report is silent as regards section 144a regarding section 144b the report is unanimous and reads as under 40 ..... with the directions given to him by the iac under section 144b 4 section 144a authorises the iac on his own motion as well .....
Tag this Judgment! Ask ChatGPTSaraya Sugar Mills (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Reported in: (1985)13ITD163(All.)
..... it is whether in view of the specific provisions of sub section 7 of section 144b the application of the provisions of section 144b is excluded the delhi high court is directly concerned with the ..... we hold that the assessee s case is squarely covered under sub section 7 of section 144b and therefore the provisions of section 144b are not applicable in this case 11 the logical consequence of .....
Tag this Judgment! Ask ChatGPTNational Standard Duncan Limited Vs. Commissioner of Income-tax
Court: Kolkata
Reported in: [1992]196ITR776(Cal)
..... has no other power to rehear the assessee in view of the provisions of section 144b the provisions of section 144b are quite clear and unambiguous the income tax officer in case he was ..... commissioner had given effective and substantive opportunity to the assessee not only under section 144b but also under section 129 accordingly the tribunal held that the objections raised by the assessee are .....
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