Section 256 - Judgment Search Results
Home > Cases Phrase: section 256 Page 1 of about 1,717,653 results (0.689 seconds)Commissioner of Income-tax Vs. Carborandum Universal Ltd.
Court: Chennai
Reported in: (1986)50CTR(Mad)145; [1985]156ITR1(Mad)
..... if it is not satisfied with the correctness of the decision of the appellate tribunal section 256 2 of the i t act therefore itself contemplates that if the high court as ..... if it is not satisfied with the correctness of the decision of the appellate tribunal section 256 2 of the i act therefore itself contemplates that if the high court as satisfied .....
Tag this Judgment! Ask ChatGPTJ.K. Synthetics Vs. Income Tax Appellate Tribunal
Court: Delhi
Reported in: (1991)94CTR(Del)213; 44(1991)DLT447
..... of limitation 7 unlike section 254 3 there has been no amendment in section 256 1 or section 256 2 under section 256 1 it is an ..... has the jurisdiction of filing an application either under section 256 1 or under section 256 2 and thereforee it is imperative that it ..... and the same is accordingly dismissed income tax act 1961 section 256 1 limitation to be computed for filing application whether time .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Income-tax
Court: Delhi
Reported in: 1998IIAD(Delhi)933; 72(1998)DLT552; 1998(45)DRJ1
..... expression no question of law arises as occurring in sub section 2 of section 256 is read as no referable question of law arises ..... purpose of conferring jurisdiction on the high court by sub section 2 of section 256 would be achieved such an approach to interpretation is ..... expression no question of law arises as occurring in sub section 2 of section 256 is read as no referable question of law arises .....
Tag this Judgment! Ask ChatGPTKusum Ansal Vs. Commissioner of Income-tax
Court: Delhi
Reported in: [1991]190ITR24(Delhi)
..... necessary in conformity with the said judgment neither section 256 1 nor section 256 2 refers to any particular assessment year reference in section 256 1 and 256 2 is to the order which is passed ..... years or different parties then one application for reference under section 256 1 or 256 2 would be maintainable nothing in section 256 to indicate that single application is not maintainable head note .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. O.N.G.C. Agent of Cgg
Court: Rajasthan
Reported in: [1997]227ITR97(Raj)
..... court has no power or jurisdiction under section 66 2 now section 256 2 to travel beyond the ambit of section 66 1 now section 256 1 section 66 2 now section 256 2 comes into play only when ..... court has no power or jurisdiction under section 66 2 now section 256 2 to travel beyond the ambit of section 66 1 now section 256 1 section 66 2 now section 256 2 comes into play only when .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Mrs. Kamla S. Asrani
Court: Mumbai
Reported in: (1991)93CTR(Bom)36; [1991]189ITR359(Bom)
..... there is any distinction between the nature of the jurisdiction under section 256 1 and under section 256 2 under section 256 1 the assessee or the commissioner may require the appellate tribunal ..... there is any distinction between the nature of the jurisdiction under section 256 1 and under section 256 2 under section 256 1 the assessee or the commissioner may require the appellate tribunal .....
Tag this Judgment! Ask ChatGPTDeeksha Suri Vs. Income-tax Appellate Tribunal
Court: Delhi
Reported in: 1997VIAD(Delhi)912; 73(1998)DLT75; 1998(44)DRJ120; 1998(102)ELT524(Del); [1998]232ITR395(Delhi)
..... maintainability of the petitions submitting that an alternate efficacious remedy by filing an application under section 256 1 being available to the petitioners and that remedy having also been availed the ..... denied petitions dismissed the petitioners are at liberty to invoke the tribunal s jurisdiction under section 256 seeking reference on such questions of law as in their submission arise out of .....
Tag this Judgment! Ask ChatGPTK.N. Jamal Mohammed and Another Vs. Corporation of Madras, Madras 6000 ...
Court: Chennai
Reported in: 1999(2)CTC360
..... of unauthorised construction by appellant order challenged on ground of non compliance of section 256 section 256 prescribe for service of provisional order to assessee provisional order served to appellant in ..... to carry on the construction work subsequently the final show cause notice under section 256 3 and 256 a were served by affixture the notices were signed by the assistant .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Golecha Firms (P.) Ltd.
Court: Rajasthan
Reported in: (1987)63CTR(Raj)12; [1987]164ITR753(Raj)
..... which says that if on an application made under sub section 1 of section 256 the appellate tribunal refuses to state the case on the ..... only when an application made by a party under sub section 1 of section 256 has been refused by the appellate tribunal in the present ..... which says that if on an application made under sub section 1 of section 256 the appellate tribunal refuses to state the case on the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Poonam Chand Manmal Trust
Court: Rajasthan
Reported in: [1988]171ITR153(Raj)
..... order passed by the income tax appellate tribunal under section 254 under section 256 1 the appellate tribunal is bound to refer the ..... not maintainable on a plain reading of sub section 2 of section 256 this sub section contemplates an application only in those cases where ..... order passed by the income tax appellate tribunal under section 254 under section 256 1 the appellate tribunal is bound to refer .....
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