December 2004

Section 145

Bombay H.C : Whether the lower appellate forums committed an error in law in making applicable the decision of the Supreme Court in the case of Brij Bhushan Lal Parduman Kumar vs. CIT 1978 CTR (SC) 134 : (1978) 115 ITR 524 (SC). In the instant case wherein the contractee is a co-operative sugar factory and not a Government Department/establishment and the clause of the contract had provided an option to the contractor/assessee to procure the material in case the contractee failed to do so and also the debit notes for an amount of Rs. 1,03,61,602 were made available.

High Court Of Bombay CIT vs. Arm Engineers Section 145 AT GOA B.H. Marlapalle & N.A. Britto, JJ. Tax Appeal

Sec. 234A, Sec. 234B, Sec. 234C, Section 234

S.C : whether ss. 234A, 234B and 234C of the IT Act, 1961 (for short “the Act”), are at all applicable to proceedings of the Settlement Commission under Chapter XIX-A of the Act did not arise for consideration and the judgment of the Constitution Bench proceeds sub silentio on the point by assuming that these sections are so applicable. However, this is a plea which we deem proper to be considered by a Constitution Bench

Supreme Court Of India BRIJ LAL & Ors. vs. CIT & Ors. Sections 234A, 234B, 234C, 245F R.C. Lahoti, C.J.;

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