Commiioner Of Income Tax vs B. Sumangaladevi

Authority: High Court Date: 2012-11-03 AY: 1992-93 Section: 260A, 132B, 5, 268A Acts: Income Tax Act 1961, Limitation Act, Central Board of Revenue Act 1963 Result: Revenue Citation: (2012) 83 CCH 027 KarHC (2013) 212 TAXMAN 362 (Karnataka) : (2013) 352 ITR 143 (Karn) Justices: K. bhakthavatsala & B. Sreenivase gowda, JJ. Appeal No: ITA NO. 5049/2010
Whether the Board's Instruction No.3/2011 dated 09.02.2011 is applicable to the pending cases? --- Held No. Whether the ITAT is correct in law in upholding the CIT(A)'s direction to give credit of Rs.10,00,000/- to Smt.Sumangala Devi, the respondent/assessee, seized from late B.B.Swamy, which was also adjusted against the tax liability of B B Swamy? --- Held No.

šŸ”’ 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.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart