Section 80P

Punjab & Haryana H.C : the Assessing Officer was justified in rectifying the assessment order in view of the judgment of the hon’ble Supreme Court in CIT v. Kotagiri Industrial Co-operative Tea Factory Ltd . [1997] 224 ITR 604 (SC) even though the judgment of the Supreme Court came on a date much after the rectification order was passed

/

High Court Of Punjab & Haryana Shahbad Co-operative Sugar Mills Ltd. vs. DCIT Assessment Year : 1990-91 Section : 80P

Section 263

Madras H.C : allowed assessee’s claim in respect of a lease transaction by order dated 27-1-2005 and in order to get consistent finding about lease transaction for assessment year 1995-96, assessee filed revision petition under section 264 in April 2005, cause of action for filing revision against order of assessment for assessment year 1995-96 arose only by virtue of order dated 27-1-2005 and, therefore, delay of few months in filing revision petition ought to have been condoned

/

High Court Of Madras Subuthi Finance Ltd. Vs. CIT Assessment Years 1996-97 To 1998-99 Section : 263 Ms. K.B.K. Vasuki,

Scroll to Top
Malcare WordPress Security