Section 253 - Judgment Search Results

M. Narasimha Rao Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD228(Hyd.)

..... as per the provisions of clause a of sub section 1 of section 253 he further stated that in fact the impugned order ..... assessee s right of appeal there is no requirement under section 253 or section 264 that it should be filed only before the appellate ..... the tribunal finds place in the provisions contained in section 264 and not section 253 in these circumstances in our opinion the declaration is .....

Priya Sharan Maharaj Alias Yadavendra Parashar and Others Vs. State of ...

Court: Mumbai

Reported in: 1995CriLJ3683

..... be made only after the process has been issued and before the charge is framed section 253 1 shows that as a general rule there can be no order of discharge unless ..... of the code to cancel the charge and reverse the proceedings to the stage of section 253 and discharge the accused the trial in a warrant case starts with the framing of .....

Modi Engineering Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court: Rajasthan

Reported in: [1996]218ITR50(Raj)

..... petitioner has challenged the constitutional validity of the amended provision of section 253 6 of the income tax act 1961 which has been ..... is no substance in this writ petition hence it is rejected section 2 k 2 1 7 40 juvenile justice care and protection ..... of children rules 2007 rule 12 98 juvenile justice act 1986 section 2 h altamas kabir cyriac joseph jj determination as to juvenile .....

Commissioner of Income-tax Vs. Highway Construction Co. (P.) Ltd.

Court: Guwahati

..... allowed by the appellate assistant commissioner in respect of the contract section 253 of the act confers a right to the assessee to prefer ..... the appellate tribunal against an order as mentioned in section 253 1 a b and c this section confers an inherent right on the assessee to ..... 1975 76 and it was completed by the assessing officer under section 143 3 on march 30 1978 the assessee was served with .....

Taraben Ramanbhai Patel and anr., Harshadkumar Natvarlal Dalal and ors ...

Court: Gujarat

Reported in: (1995)127CTR(Guj)187; [1995]215ITR323(Guj)

..... true that the petitioners could have filed an appeal under section 253 of the act before the tribunal against the order passed under section 246 of the act by the appellate assistant commissioner ..... case there shall be no order as to costs direct taxation assessment sections 139 8 160 161 179 2 246 253 264 271 1 and 273a 1 of income tax act 1961 .....

Commissioner of Income-tax Vs. M.A. Presstressed Works

Court: Rajasthan

Reported in: [1996]220ITR226(Raj)

..... was the subject matter of appeal under section 246 or an appeal under section 253 the limitation for the cases falling under ..... the commissioner appeals under section 246 or an appeal to the appellate tribunal under sub section 2 of section 253 after the expiration of ..... imposition of penalty has been initiated are completed used in section 275 indicate the proceedings in which the income tax authority .....

In Re: Chander Kant JaIn and ors.

Court: Income Tax Appellate Tribunal ITAT IT

..... further right to pursue his remedy with the appellate tribunal is filing an appeal under section 253 3 within 60 days of the date of communication of the order of the commissioner ..... appeal proceeding it is significantly put separately in sub section 7 that it is significant is proved by the fact that despite section 253 3 providing for the right of appeal to the .....

Cadell Weaving Mill Co. Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... chaturvedi the learned judicial member both members made a reference under section 253 to the then president who agreed for the formation of a ..... interest if there is no contract to the contrary however section 15 now section 15 1 of the rent act prohibits any sublease assignment ..... expressly exempted according to the assessing officer a reading of section 2 45 sections 4 5 10 and 14 of the income tax act .....

Gopal Chand Khandelwal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)52ITD661(Delhi)

..... the act came within the ambit of section 250 and was appealable before the tribunal under section 253 the tribunal therefore committed no illegality ..... commissioner amounted to an order disposing of the appeal under section 250 and therefore the appeal preferred by the assessee before ..... that there was no sufficient reason for excusing delay under section 30 2 of the income tax act and rejecting the .....

Prakashchand Lunia Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56ITD1(JP.)

..... 21 deals with grant of time to answer in an appeal under section 253 1 rule 23 says that on the day fixed or any other ..... of limitation is implied in the language of sub section 1 of section 256 7 sub sections 2 and 3 require the tribunal either to refuse ..... question arises whether in the disposal of the application under sub section 2 of section 256 the applicant has a right of being heard the right .....