Kerala High Court: Power to Add Charges Remains With Court, Can’t be Done at Behest of Parties  ||  Allahabad High Court: Can’t Allow Petition for Expeditious Disposal of Cases on Regular Basis  ||  SC: Can’t Consider Payment of Compensation A Factor to Reduce Sentence of Convict  ||  SC: No Need for PMLA Acc. to Fulfill S. 45 Conditions When Furnis. Bond After Appearing Before Court  ||  Plea to Terminate 30 Weeks Pregnancy Dismissed, SC Talks About Right to Life of Child in Womb  ||  Supreme Court: Written Grounds of Arrest Must be Given to the Accused in UAPA Cases Too  ||  Supreme Court: Difference Between ‘Reasons of Arrest’ and ‘Grounds of Arrest’ Stated  ||  All HC: No Bar on Anticipa. Bail to Accused Booked u/s 376(3) IPC through UP Amend. to S. 438 CrPC  ||  NCDRC Cautioned by Supreme Court: Hierarchy of Judiciary Must Be Respected  ||  Supreme Court: Cannot Allow Wrong Doers to Make Profit Out of Their Own Wrongs    

Search Results for Tag : section 147

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Calcutta HC: Reasons Recorded in 142(1) Notice Not Existing at Issue of Re-Assessment Notice(05.04.2022)

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....

Tags : Calcutta High Court, Section 142(1), Section 147 of the Income Tax Act, 1961, re-assessment notice



ITAT, Delhi: Framing of Reassessment u/s 147 of IT Act against Non-Existing Entity Void Ab-initio(18.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the re-assessment under section 147 and section 143(3) of the Income Tax Act, 1961 is not sustaina.....

Tags : Income Tax Appellate Tribunal, section 147, section 143(3) of the Income Tax Act, 1961



ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assess.....

Tags : Income Tax Appellate Tribunal, data retrieved, Income Tax Act, 1961, section 147, section 148, section 65B (4), Indian Evidence Act, 1872



Bombay HC: Re-Assessment at Behest of Audit Party Invalid(13.04.2022)

Bombay High Court has observed that the re-assessment under section 147 of the Income Tax Act, 1961 is bad in law since the same was at the request of.....

Tags : Bombay High Court, section 147 of the Income Tax Act, 1961, audit party



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