Section 142, Sec. 142(1), Section 144

Madras H.C : Whether the Appellate Tribunal is correct in law in remitting the case to the file of the Commissioner of Income Tax (Appeals) with a direction to consider the additional ground raised by the assessee with regard to non issue of notice under Section 143(2) by the Assessing Officer before completion of assessment without considering the circumstantial evidence, under which, the Assessing Offi er ould not issue notice under Section 143(2) of the Income Tax Act ?

High Court Of Madras Pr. CIT Central vs. J Jay Tv Pvt. Ltd. Section 142(1), 144 Asst. Year 1995-96 T.S.

Section 80-IC, Sec. 271(1)(c )

Punjab & Haryana H.C : The claim made by the Assessee for deduction under Section 80-IC of the Income Tax Act, 1961 @ 100% instead of 25% for the year under consideration i.e. 8th year on account of substantial expansion to the undertaking is bonafide and does not tantamount to furnishing of inaccurate particulars of income in respect of claim of deduction under Section 80-IC of the Income Tax Act, 1961 within the meaning of Section 271(1)(c)

High Court Of Punjab & Haryana Pr.CIT vs. Virgo Industries Section 80IC, 271(1)(c) Asst. Year 2011-12 Ajay Kumar Mittal &

Section 54F

Bombay H.C :The ITAT was justified in treating the gain arising from the sale of capital asset as Long Term Capital Gain without appreciating the fact that mere letter of allotment does not lead to creation of proper and effective right over the capital asset sought to be acquired, but only on execution of an agreement spelling out all the exact terms and conditions for acquisition

High Court Of Bombay Pr.CIT vs. Vembu Vaidyanathan Section 54F Asst. Year 2009-10 Akil Kureshi & M. S. Sanklecha, JJ.

Sec. 143(3)

Allahabad H.C : Whether on the facts and circumstances of the case, the ITAT has erred in law and fact by not setting aside the issue of addition of Rs. 3,38,72,852/-on non-genuine purchases to the file of the CIT(A) while the learned ITAT quashed the direction of CIT(A) on the same especially in view of the fact that the ITAT is the ultimate fact finding authority, it should have either settled the issue on the basis of material on record or set aside the matter to the CIT(A) for deciding within the powers vested in it?

High Court Of Allahabad Pr.CIT vs. Meerut Roller Flour Mills (P) Ltd. Section 143(3) Asst. Year 2009-10 Bharati Sapru &

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