9911796707
TMI Blog2008 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Versus M/s Bharat Cine Co. (P) Ltd. Commissioner of Income Tax Versus M/s Indus Valley Promoters Ltd. Commissioner of Income Tax Versus M/s Model Footwear (Pvt.) Ltd. Commissioner of Income Tax Versus M/s Basant Plasto Chemicals Pvt. Ltd. Commissioner of Income Tax Versus M/s Britika Exports (P) Ltd. Commissioner of Income Tax Versus Sh. Francis Wacziarg Commissioner of Income Tax Versus M/s Abhishek Auto Industries Ltd. The Commissioner of Income Tax-V Versus M/s Narain Jewels International Ltd. The Commissioner of Income Tax-V Versus M/s Narain Jewels International Ltd. The Commissioner of Income Tax-III Versus M/s Super Plastronices (P) Ltd. Commissioner of Income Tax Versus M/s Shree Joints International P. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2006, 326/2006, 331/2006, 332/2006, 339/2006, 345/2006, 417/2006, 460/2006, 562/2006, 565/2006, 583/2006, 600/2006, 604/2006, 635/2006, 647/2006, 660/2006 and 664/2006. For the Appellant : Ms Prem Lata Bansal and Mr Mohan Prasad Gupta, Advocates for the Appellant in ITA Nos. 766/2005, 1044/2005, 1077/2005, 1138/2005, 306/2006, 326/2006, 331/2006, 332/2006, 339/2006, 345/2006, 460/2006, 562/ 2006, 565/2006, 583/2006, 600/2006 and 604/2006. Mr Sanjeev Sabharwal, Sr. Standing Counsel for the Appellant in ITA Nos. 105/2006, 177/2006, 213/2006, 252/2006 and 312/2006. Mr. Jagdish Rai Goel, Advocate for the Appellant in ITA Nos. 1015/2005, 1155/2005, 1170/2005, 323/2006 and 635/2006. Mr R.D. Jolly, Advocate for the Appellant in ITA Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 271 of the Income Tax Act can be said to have been recorded even in cases where satisfaction is not recorded in specific terms but not otherwise discernable from the order passed by the authority?" 3. The Full Bench has considered the same and by virtue of its judgment dated 27.11.2008 in CIT v. M/s Rampur Engineering Co. Ltd (ITA no. 211/2006) and other connected matters, directed that the individual cases be listed before the appropriate Bench for hearing and disposal. The Full bench, in its judgment has noted that, pending the reference, sub-section 1B has been inserted in Section 271 of the Income Tax Act, 1961 by the Finance Act, 2008. It was also observed that the said provision creates a fiction by which satisfaction of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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