October 1999

Section 147

Allahabad H.C : Whether, in the course of making reassessment after having validity initiated reassessment proceedings under s. 147(a) of the IT Act, 1961, in respect of certain items of escaped income, the ITO can also add/disallow in computing the total income of the assessee certain other items which were allowed by him at the time of framing original assessment under s. 143(3) of the IT Act, 1961 ?

High Court Of Allahabad CIT vs. Omrao Industrial Corpn. (P) Ltd. Sections 147(a) M.C. Agarwal & S. Rafat Alam, JJ.

Sec. 142(2A), Section 142

Allahabad H.C : An order dt. 24th Jan., 1997, passed by the Asstt. CIT, Central Circle-III, Lucknow, respondent No. 2, under sub- s. (2A) of s. 142 of the IT Act, 1961, hereinafter called the “Act”, is under challenge in these petitions, under Art. 226 of the Constitution of India, which are before the Court for admission. Sri Bharat Ji Agarwal, learned senior advocate appearing for the respondents, raises a preliminary objection regarding the maintainability of the writ petitions at Allahabad.

High Court Of Allahabad Sahara India Ltd. & Anr. vs. CIT & Ors. Sections 142(2A), Art. 226 D.S. Sinha &

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