Commissioner Of Income Tax vs Hindustan Electro GraphiteLtd.

Authority: Supreme Court Date: 2000-03-27 AY: 1989-90 Section: 143(1)(a), 143(1A) Acts: Income Tax Act 1961, Finance Act 1990 Result: Assessee Citation: (2000) 160 CTR (SC) 8 : (2000) 243 ITR 48 (SC) : (2000) 109 TAXMAN 342 (SC) Justices: D.P. Wadhwa & Mrs. Ruma Pal, JJ. Appeal No: Civil Appeal No. 2454 of 1998*

Whether the Tribunal was justified in deleting the addition made by the AO under s. 143(1)(a) in view of the clear-cut provisions of ss. 143(1)(a), 143(1A) and 234? --- Held: Yes, in favour of the assessee.

🔒 Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

Back to Library Home Join TaxPundit (Full Access)

AI Deep Dive
0/5 selected

Commissioner Of Income Tax vs Hindustan Electro GraphiteLtd.

🔒 Direct Access Blocked

Membership Required