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Assessee can resort to section 264 proceedings, even if he has approached appellate authority
Case Law Details
- Case Name
- Aryaman Spinners (P.) Ltd. Vs Commissioner of Income tax (Gujarat High court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Aryaman Spinners (P.) Ltd.
Versus
Commissioner of Income tax
SPECIAL CIVIL APPLICATION NO. 10636 OF 2012
OCTOBER 10, 2012
ORDER
Akil Kureshi, J
Heard learned counsel for the parties for final disposal of the petition.
2. The petitioner has challenged an order dated 9.1.2012 passed by the Commissioner of Income-tax under section 264 of the Income-tax Act, 1961 (“the Act” for short). Brief facts are as follows :
2.1 The petitioner assessee for the assessment year 2003-2004 by filing the return of income declared loss of Rs. 93,33,000/-. The Assessing Officer fra...
