Sec. 254(1)

Sec. 254(1), Section 254, Section 54

Andhra Pradesh H.C : Whether, on the facts and the circumstances of the case, the Tribunal was legally right in permitting the respondent-ITO to raise before it in an appeal filed by the assessee an entirely new plea for the first time to sustain an assessment on the capital gains derived on the sale of the assessee’s residential house ?

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High Court Of Andhra Pradesh Anam Venkata Krishna Reddy vs. CIT Sections 54, 254(1) Asst. Year 1976-77 B.P. Jeevan Reddy […]

Sec. 254(1), Sec. 256(2), Section 249, Section 253, Section 256

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in entertaining the appeal filed against the order of the CIT(A) refusing to exempt the assessee from the operation of the provisions of sub-s. (4) of s. 249 of the IT Act ?

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High Court Of Madhya Pradesh CIT vs. Smt. Nanhibai Jaiswal Sections 253, 256(2), 254(1), 249(4) Asst. Year 1976-77 N.D. Ojha

Sec. 254(1), Section 254

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that because of the order of the High Court of Madhya Pradesh in Misc. Petition No. 15 of 1975 dt. 10th July, 1980, there was no scope for considering the first additional ground of appeal which was to the effect that the AAC had no jurisdiction to entertain the appeal against the impugned order of the ITO ?

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High Court Of Madhya Pradesh CIT vs. Balchand Malviya Section 254(1) Asst. Year 1953-54, 1954-55, 1955-56, 1956-57 G.G. Sohani, Actg.

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