266 ITR

Sec. 139(3), Sec. 139(5)

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee could file a revised return under s. 139(5) claiming a higher amount of business loss to be carried forward after filing the return of loss within the due date prescribed under s. 139 (3)?

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High Court Of Madras CIT vs. Periyar District Co-Operative Milk Producers Union Ltd. Sections 139(3), 139(5) Asst. Year 1991-92 A.S.

Sec. 131(1A), Sec. 132(1), Section 131, Section 132

Allahabad H.C : The petitioners have challenged the validity of the warrant of authorisation under s. 132(1) of the IT Act, 1961, and the initiation of block assessment proceedings, by issue of notice under s. 158BC of the Act by respondent No. 5, and continuation thereof by respondent No. 6 by issue of notice dt. 26th Oct., 2002, under s. 142(1)

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High Court Of Allahabad Dr. (Mrs.) Anita Sahai vs. Director Of Income Tax (Investigation) & Ors. Sections 131(1A), 132(1) M.

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