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giving effect to the recommendations of the Wanchoo Committee. The relevant recommendations with regard to Section 144A are as follows
Calcutta High Court
- Cites 20 - Cited by 5 - Full Document
result of the recommendations made by Justice Wanchoo Committee suggesting ways and means of curbing proliferation of unaccounted income
Income Tax Appellate Tribunal - Delhi
- Cites 7 - Cited by 5 - Full Document
Income Tax Appellate Tribunal - Mumbai Assistant Commissioner Of Income ... vs Smt. Rasila S. Mehta And
Income Tax Appellate Tribunal - Mumbai
- Cites 18 - Cited by 5 - Full Document
Allahabad High Court Swastik Gear Ltd. And Ors. vs Income-Tax Officer And Ors. on
Allahabad High Court
- Cites 25 - Cited by 5 - Full Document
called the Direct Taxes Enquiry Committee, popularly known as Wanchoo Committee, since it was presided over by K. N. Wanchoo ... contended by Mr. Pathak in this connection that the Wanchoo Committee in its report has observed at page
Gujarat High Court
- Cites 26 - Cited by 5 - Full Document
section was introduced following the recommendation of the Wanchoo Committee and then deleted on the recommendation of the Chokshi Committee
Delhi High Court
- Cites 47 - Cited by 5 - Full Document
examination of the recommendations of the Direct Tax Enquiry Committee (Wanchoo Committee) and the 47th Report of the Law Commission
Income Tax Appellate Tribunal - Mumbai
- Cites 40 - Cited by 5 - Full Document
level higher than that of the Income-tax Officer." (Wanchoo Committee recommendations made in the Final Report of December
Bombay High Court
- Cites 34 - Cited by 5 - Full Document
books. 15. The above considered shortcomings constrained the Wanchoo Committee, chaired by the Hon'ble Mr. Justice K.N. Wanchoo ... obligation on all and sundry to maintain accounts, the committee professed compulsory audit re-large income-fetching business. As such
Income Tax Appellate Tribunal - Delhi
- Cites 14 - Cited by 4 - Full Document
hardships were being faced by the taxpayers, the Wanchoo Committee recommended that in order to remove hardship, the penalty under
Income Tax Appellate Tribunal - Delhi
- Cites 53 - Cited by 4 - Full Document
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