2023 (10) TMI 1139

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..... demand - HELD THAT:- It is trite law that when an income tax authority exercises jurisdiction under Section 220(6) of the Act, he exercises quasi judicial power. While exercising quasi judicial powers, the authority is not bound or confined by departmental instructions. He has to apply his mind which must be reflected in the order. This position has been clarified by the Supreme Court in the .....

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..... presenting Ms.K.Mamatha Choudary, learned senior standing counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the order dated 02.02.2023 passed by the first respondent. 3. Petitioner i.e., Zoos and Parks Authority of Telangana is an assessee under the Income Tax Act, 1961 (briefly the Act h .....

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..... 143(1)(a) 6. 2021-22 5,83,04,480 143(1)(a) Total demand 41,38,07,520 4. Against each of the assessment order, petitioner has preferred appeals before the First Appellate Authority. The appeals are pending. In the meanwhile, petitioner file .....

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..... e law that when an income tax authority exercises jurisdiction under Section 220(6) of the Act, he exercises quasi judicial power. While exercising quasi judicial powers, the authority is not bound or confined by departmental instructions. He has to apply his mind which must be reflected in the order. This position has been clarified by the Supreme Court in the case of Principal Commissioner .....

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