Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (8) TMI 718

f the Act of filing a revised return of income before the Assessing Officer would not prohibit a Assessee from raising the additional claim before Appellate Authorities - the substantial question of law is answered in favour of the Appellant Assessee. - INCOME TAX APPEAL NO.118 OF 2003 - 10-7-2018 - MR. M.S.SANKLECHA AND SANDEEP K. SHINDE, JJ. For The Appellant : Mr. Dharan Y. Gandhi For The Respo .....

X X X X X X X

Full Text of the Document

X X X X X X X

ain Appellant's additional claim made before it. This on the ground that the second proviso to Section 158BC(a) of the Act prohibited assessee who is subjected to search or whose books of accounts are required under Section 132A of the Act for filing revised return of income. 5 Mr. Gandhi the learned counsel appearing in support of the Appeal states that this issue no longer resintegra as the .....

X X X X X X X

Full Text of the Document

X X X X X X X

pers (P) Ltd. (Supra) was incorrect. We note that the order of this Court was passed in Sheth Developers (P) Ltd. (Supra) as far back on 27.7.2012 and nothing has been shown which would indicate that the concession made therein was incorrect and not in accordance with law. 7 We note that the prohibition in Second Proviso to Section 158BC(a) of the Act of filing a revised return of income before th .....

X X X X X X X

Full Text of the Document

X X X X X X X

ue. However, the merits of the claim made by the Appellant in respet of the additional grounds urged before the Tribunal would be required for consideration by the Tribunal. 9 In the above view, the Appeal of the Appellant on the issue of additional claim made before the Tribunal is restored to the Tribunal for fresh disposal on merits in accordance with law. However, we make it clear that we have .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||