The Commissioner of Income T Vs. M/S Lakshmi Machine work ltd


Quick Summary
This case involves an appeal by the Commissioner of Income Tax against M/s. Lakshmi Machine Works Ltd. The appeal, filed under Section 260-A of the Income Tax Act, 1961, concerns the assessment year 2005-06. The Revenue's primary question is whether an assessing officer can examine items beyond specific directions from the Commissioner during reassessment proceedings. The High Court heard arguments from both the Revenue and the assessee.

Court :
High Court Madras

Brief :
This appeal by the Revenue filed under Section 260 A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 23.12.2010 passed by the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) in I.T.A.No.1632/Mds/2010 for the Assessment Year 2005-06. The Revenue has filed this appeal, raising the following Substantial Question of Law:

Citation :
T.C.A.No.943 of 2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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