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GTN Industries Ltd (Formerly GTN Textiles Ltd) Versus The Deputy Commissioner of Income Tax

2015 (6) TMI 398 - KERALA HIGH COURT

Revision u/s 263 - Held that:- Reading of the impugned order itself show that the Commissioner has passed the order on the issues specified finding that there was no application of mind by the Assessing Officer. In such circumstances, following judgm .....

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ic And Shaji P Chaly,JJ. For the Appellant : Sri Joseph Markos (sr), Sri V Abraham Markos, Sri Mathews K Uthuppachan, Sri Binu Mathew, Sri Terry V James and sri Tom Thomas (kakkuzhiyil) For the Respondent : Sri P K R Menon, Sr.Counsel, GOI (Taxes) an .....

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come Tax Act for the assessment year 2005-2006. The order under Section 263 of Income TaxAct was preceded by Annexure B notice where the Commissioner has pointed out three issues which were not examined by the Assessing Officer. Apart from that, he h .....

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o the notice by filing Annexure C objection, an order under Section 263 of Income Tax Act was issued as per Annexure D. The said order except on the issue pertaining to expenses claimed on dividends on equity shares which was treated as exempt were c .....

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Court in Income Tax Officer V. DG Housing Projects Ltd. (2012) 343 ITR 329 (Delhi), counsel for the appellant contended that to sustain an order under Section 263 of the Act, the Commissioner has to come to the conclusion and himself decide that the .....

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