April 2003

Sec. 256(2), Section 256

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that before making a reference to the Valuation Officer for his opinion under s. 133(6) of the IT Act, it was necessary that there is material or evidence to indicate that certain expenses incurred on the construction have not been recorded in the books of the assessee ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Prem Nath Motors (Rajasthan)(P) Ltd. Sections 256(2) Asst. Year 1986-87 Y.R.

Sec. 276C, Section 277

Punjab & Haryana H.C : This criminal revision petition has been directed by the ITO, Survey Circle, Rohtak, against the order dt. 26th Oct., 1990, passed by the learned Sessions Judge, Rohtak, whereby the criminal revision filed against the order dt. 13th March, 1989, passed by the Judicial Magistrate First Class, Rohtak, vide which the respondents were summoned under s. 276C/277 of the IT Act, 1961, r/w s. 465/467/471, IPC, was accepted and the impugned order was set aside and further the respondents were discharged.

High Court Of Punjab & Haryana Income Tax Officer vs. Janta Trading Co. & Anr. Sections 276C, 277 K.C. Gupta,

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