Section 246 - Judgment Search Results

District Excise Officer, Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... rival submissions we have also gone through the decision cited before us sec 246 of the act as contained in chapter xx of the act ..... also gone through the decisions cited before us by rival parties sec 246 of the act as contained in chapter xx of the act ..... doubt that deprivation of that right is not to be lightly assumed sec 246 of it act 1961 specifically enumerates in great detail the orders which .....

Union of India Vs. Harbhajan Singh Dhillon

Court: Supreme Court of India

Reported in: AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

..... v muttuswami goundan 1940 f c r 188 while interpreting section 100 of the government of india act which corresponds to section 246 of the constitution gwyer c j observed at p 200 ..... act is analogous to article 248 and its second part to article 246 1 and therefore decisions on section 91 and section 92 of that act apply for the purpose of construing the .....

income Tax Officer Vs. Voest Alpine

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)67ITD219Cal

..... the assessee that the appeal is filed under section 246 2 b read with sections 246 1 a and 246 1 k is correct it is seen that ..... treated as an order under section 237 as the provision of section 246 2 b covers the provision of section 246 1 a and 246 1 k the appeal ..... act 1961 is an order against the assessee and is appealable under section 246 1 a since the assessee has filed the return along with .....

Bowers Vs. Lawyers Mortgage Co.

Court: US Supreme Court

..... of investment income is generally if not necessarily essential to it section 246 does not cover any other class of income it is not shown ..... to any insurance company subject to the tax imposed by 246 section 246 a that in lieu of the taxes imposed by 230 and ..... 285 u s 190 respondent had any investment income within that section evidently its guaranties produced less than one third of its income respondent .....

The State of Karnataka Vs. S. Dhandapani Modaliar

Court: Karnataka

Reported in: 1992CriLJ24; ILR1991KAR2040; 1991(2)KarLJ486

..... to cross examine the witnesses already examined by the prosecution 5 section 246 of the criminal p c provides that after recording of evidence ..... and may in his discretion convict him thereon further sub section 4 of s 246 lays down that if the accused refuses to plead or ..... already examined by the prosecution the express words employed in s 246 4 viz at the commencement of the next hearing of the .....

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court: Supreme Court of India

Reported in: AIR1972SC1061a

..... v muttuswami goundan 1940 f c r 188 while interpreting section 100 of the government of india act which corresponds to section 246 of the constitution gwyer c j observed at p 200 ..... act is analogous to article 248 and its second part to article 246 1 and therefore decisions on section 91 and section 92 of that act apply for the purpose of construing the .....

Beharilal Ishwardass Vs. Commissioner of Income-tax

Court: Rajasthan

Reported in: (1986)56CTR(Raj)341; [1987]164ITR274(Raj)

..... firm under clause b of sub section 1 or under sub section 5 of section 185 clause j of section 246 was amended by the taxation laws ..... also under the latter part of clause c of section 246 as regards clause j of section 246 the submission of shri mehta was that even ..... to a firm is appealable to the appellate assistant commissioner under section 246 j of the act since it amounts to refusal to grant .....

Assistant Commissioner of Income Tax Vs. Subarna Plantation and Tradin ...

Court: Kolkata

Reported in: (1993)47TTJ(Cal)204

..... no sufficient cause preventing the assessee from filing the application in time sec 246 j of the act as it stood at the relevant time provided ..... or to be more precise as questioning the amount of loss computed sec 72 1 of the act says that if the net result of ..... profits and gains of business or profession it was held that the section has a direct impact upon the computation of the income under that .....

Pan American World Airways Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)16ITD233(Delhi)

..... which finds a mention in the provisions of section 246 that section is section 221 which enables an assessing authority to impose penalty ..... facts contended that the commissioner appeals misconstrued the provisions of section 246 1 c in declining to entertain as maintainable the ..... order as it would not fall within the provisions of section 246 reading from the order of the commissioner appeals the .....

Sk. Muneer Sk. Mannu Choudhary and ors. Vs. Deputy Commissioner of Inc ...

Court: Mumbai

Reported in: 2007(4)BomCR821; (2008)215CTR(Bom)136; [2008]300ITR216(Bom)

..... whether orders levying interest under sub section 8 of section 139 and under section 215 are appealable under section 246 of the income tax act clause c of section 246 provides an appeal against an order ..... of the department learned assistant solicitor general has placed reliance upon the text of section 246 a to the extent reproduced hereinabove and has submitted that clause a provides an .....