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1992 (11) TMI 2
Whether on true interpretation of section 274, as amended by the Taxation Laws (Amendment) Act, 1970, the Inspecting Assistant Commissioner to whom the case was referred prior to April 1, 1971, had jurisdiction to impose penalty - held that Inspecting Assistant Commissioner was correct in passing the penalty order
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1992 (11) TMI 1
Whether the provisions of Chapter XX-C are bad in law as there is no provision for giving the concerned parties an opportunity of being heard before an order is passed under the provisions of section 269UD of the said Chapter for the purchase by the Central Government of an immovable property agreed to be sold in an agreement of sale?
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