Supreme Court · 2000 INSC 319 · Decided 11 May 2000
Hindustan Aeronautics LTD. v. Commissioner of Income Tax Karnataka-I, Bangalore
- Court
- Supreme Court of India
- Citation
- 2000 INSC 319 · [2000] SUPP. 1 S.C.R. 230
- Case number
- CIVIL APPEAL No. 9104/1995
- Decided
- 11 May 2000
- Bench
- S. RAJENDRA BABU, Y.K. SABHARWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 264, 264(4)
Headnote
Income Tax Act 1961-Section 264-Revision by assessee before ClT­ in respect of part of an order made by AAC-Appea/ in respect of part of the C order under challenge by Revenue before Tribunal-Whether revision before CIT in respect of part of the order maintainable-Held No-what becomes merged in its entirety and not in part. D Practice and Procedure·-lncome tax Act 1961-Section 119-Circulars issued by CBDT-Held, are not binding when there is a contrary declaration of law by the Supreme Court or High Court. For the assessment year 1970-71, the assessee filed its return before the
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