October 2003

Section 154

Rajasthan H.C : Whether, in the facts and circumstances of the case, the mistake pointed out by the AO for invoking jurisdiction under s. 154 of the IT Act can be considered as a mistake apparent from the record, which could confer jurisdiction to the AO for initiating and making orders under s. 154 of the IT Act, 1961, for the purpose of recomputing allowable deduction under s. 80-I ?

High Court Of Rajasthan CIT vs. Mewar Oil & General Mills Ltd. Sections 154 Asst. Year 1984-85 Rajesh Balia &

Section 80-I, Section 80A, Section 80AB, Section 80HHC

Rajasthan H.C : Whether, on the facts and circumstances of the case, the mistake pointed out by the AO for invoking jurisdiction under s. 154 of the IT Act can be considered as a mistake apparent from the record, which could confer jurisdiction to the AO for initiating and making orders under s. 154 of the IT Act, 1961, for the purpose of recomputing allowable deduction under ss. 80-I and 80HHC ?

High Court Of Rajasthan CIT vs. Mewar Oil & General Mills Ltd. Sections 80A, 80AB, 80B(5), 80HHC, 80-I, 154 Asst.

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