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“Section 249(4)(2)”
Section References (mined)Section 249Section 249(4)(2)1 judgments
The decision most relied on for Section 249(4)(2) is 11th June, 1996. 4. In Trustees of H.E.H. the Nizam’s Supplemental Family Trust v. CIT (242 ITR 381), cited in 32 judgments on BharatTax.
Leading authorities on Section 249(4)(2)
11th June, 1996. 4. In Trustees of H.E.H. the Nizam’s Supplemental Family Trust v. CIT
242 ITR 381 · 2000 · Supreme Court
32
citing judgments
Reassessment proceedings under Section 148 of the Income Tax Act cannot be initiated unless the assessment proceedings based on a previously filed return have been terminated. Notice for reassessment cannot be issued while original assessment proceedings are pending.
ITO v. Seth Bros. (SC)
74 ITR 836 · 1969 · Reported
24
citing judgments
Evidence collected during an illegal search can still be used against the assessee. An assessment made based on such evidence is valid.