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Central Government Act Section 142(1) in The Income- Tax Act, 1995
(1) For the purpose of making an assessment
Central Government Act
assessing officer issued a
notice under section 142(1) of the Act to the appellant on 23-9-1992
requiring ... court formulated two
substantial questions of law as under :
(1) When the original assessment was annulled by the Commissioner
(Appeals
Madhya Pradesh High Court
validity of
the notice issued Under Section 142(1) of the Act as entire appeals
were to be heard ... Act and Section
14 of the same Act. Therefore, the A.O. cannot have a concurrent
power to act Under
Income Tax Appellate Tribunal - Delhi
Income Tax Act, 1961 s.144;
Income Tax Act, 1961, s.44AD;
Income Tax Act, 1961 s.142;
ORDER
Dinesh ... Act,
1961, for opinion of the Third Member. The points of difference are as
under:
"1. Whether, on the facts
Income Tax Appellate Tribunal - Gauhati
assessing officer issued a
notice under section 142(1) of the Act to the appellant on 23-9-1992
requiring ... court formulated two
substantial questions of law as under :
(1) When the original assessment was annulled by the Commissioner
(Appeals
Madhya Pradesh High Court
Central Government Act Section 142(1) in The Companies Act, 1956
(1) If default is made in filing with
Central Government Act
Central Government Act Section 142(1)(c) in The Customs Act, 1962
(c) 5[ if the amount cannot be recovered
Central Government Act
Central Government Act Section 142(1)(b) in The Customs Act, 1962
(b) the 4[ Assistant Commissiner of Customs
Central Government Act
filed. Notice was
also issued u/s 142(1) of the Act calling for the return of income. However ... within the time limit
prescribed u/s 142(1) of the Act. The ld.representative further submitted
that subsequently
Income Tax Appellate Tribunal - Cochin
filed. Notice was
also issued u/s 142(1) of the Act calling for the return of income. However ... within the time limit
prescribed u/s 142(1) of the Act. The ld.representative further submitted
that subsequently
Income Tax Appellate Tribunal - Cochin
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