COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA
ITA - 255 / 2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148
said judgment relating to jurisdiction
of the Assessing Officer with reference to the assessment year 1985-
86, 1986-87 and 1987-88.
47.
Section 124 (7) of old provisions and new Section 124(5) require
clarification and elucidation. In Kanji Mal & Sons (supra), it was held
that sub section (7 ... outlined in
that section and it cannot be challenged before or decided by
the appellate authorities. If the assessment can be supported
under Section 124(7), the provisions of Section 124(4) will
not apply and there is nothing to bar the jurisdiction of the
appellate authorities to uphold
