Section 246 - Judgment Search Results
Home > Cases Phrase: section 246 Year: 1981 Page 1 of about 3,962 results (0.136 seconds)income-tax Officer Vs. Sri Venkataramana Metal
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Sep-18-1981
Reported in: (1982)1ITD728(Hyd.)
..... it of to appreciate the above contention we have to refer to the provisions of section 246 section 246 was amended by the finance no 2 act 1977 with effect from 10 7 1978 ..... therefore of the considered opinion that the appeals against the orders specified in sub section 2 of section 246 ought to be proceeded with and disposed of only by the commissioner appeals and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City-ii Vs. Shantilal J. Mehta
Court: Mumbai
Decided on: Mar-30-1981
Reported in: (1981)24CTR(Bom)127; [1981]132ITR453(Bom)
..... under the income tax act 1961 would be the same inasmuch as section 246 c of that act provides for an appeal in a case where ..... 66 was that the income tax officer erred in levying interest under section 139 1 in respect of the assessment year 1966 67 also a ..... appellate assistant commissioner of income tax against the levy of interest under section 139 1 of the income tax act is competent 4 mr joshi .....
Tag this Judgment! Ask ChatGPTRex Cinema Co-owners Vs. Sixth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-13-1981
Reported in: (1983)3ITD633(Mum.)
..... a reference generally to the attempt of shri vyas to bring in provisions of other sections like section 246 264 154 etc in his thesis to show that the law is substantive we ..... the government in an arbitrary manner to understand the content of any section its impaet on other sections cannot be ignored section 246 which gives a right of appeal has to be read in .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City-ii Vs. Duncan Stratton and Com ...
Court: Mumbai
Decided on: Aug-24-1981
Reported in: (1982)26CTR(Bom)280; [1983]140ITR1025(Bom)
..... the ito such discretion may be exercised conditionally or unconditionally section 246 of the i t act 1961 does not provide for any ..... rs 10 000 10 now when we turn to s 246 which section indicates the appealable orders we find that one of such ..... such assessee subject to the pecuniary limitations provided under the said section section 221 specifically provides that before levying any such penalty the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Jabalpur Transport Development Co.
Court: Madhya Pradesh
Decided on: Aug-25-1981
Reported in: [1983]143ITR964(MP)
..... the appellate assistant commissioner is competent to entertain such an appeal under section 246 j of the income tax act 1961 2 the assessee was a ..... would be an order passed under that provision section 246 j in terms makes an order under section 185 3 appealable the order in the instant ..... that the order of the ito was appealable under section 246 j of the act 3 the relevant provisions for our purposes .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Himalaya Woollen Mills
Court: Punjab and Haryana
Decided on: Mar-12-1981
Reported in: (1981)23CTR(P& H)339; [1983]144ITR765(P& H)
..... appeal regarding a particular matter no appeal shall lie a reading of the provisions of section 246 1 c of the i t act 1961 goes to show that the assessee can ..... the assessee has challenged the order under appeal on any of the grounds mentioned in section 246 1 c and consequently the liability to pay penal interest is also challenged the appeal .....
Tag this Judgment! Ask ChatGPTGujarat Narmada Valley Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Jun-29-1981
Reported in: (1982)2ITD515(Ahd.)
..... remedy if the ito does not pass an order determining a proportion section 246 of the act which provides an appeal to the aac or ..... devoid of legal validity and no appeal being provided against it under section 246 in our view the commissioner appeals erred in treating this as ..... to the non resident 19 even though an appeal under section 246 does not lie to the commissioner appeals from any order of .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Central, Bombay Vs. Dharamchand Jalan
Court: Mumbai
Decided on: Apr-22-1981
Reported in: [1983]140ITR972(Bom); [1981]7TAXMAN307(Bom)
..... section 264 claim that the proceedings under section 147 shall be dropped on his showing that he had ..... falling under clause b of section 147 the assessee may if he has not impugned any part of the original assessment order for that year either under section 246 to 248 or under .....
Tag this Judgment! Ask ChatGPTVenkatakrishna Rice Company Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Mar-05-1981
Reported in: [1987]163ITR129(Mad)
..... income tax act this chapter deals with appeals and revision section 246 provides a right of appeal to an assessee against order ..... its costs counsel s fee rs 500 direct taxation assessment sections 147 246 252 263 and 264 of income tax act 1961 whether ..... productivity aspect of taxation the jurisdiction of the commissioner under section 263 is undoubtedly a supervisory jurisdiction it is intended for .....
Tag this Judgment! Ask ChatGPTPoysha Industrial Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-31-1981
Reported in: (1983)4ITD41(Mum.)
..... his liability to be assessed under the act as found in section 246 c it is also true that the delhi high court has ..... will lie against the charging of interest under section 215 under the second part of section 246 c of the act shri joshi for the ..... purpose of holding that interest charged under section 215 is appealable interpreted the second part of section 246 c which in the opinion of their .....
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