SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
Income Tax Appellate Tribunal. The Tribunal also upheld the
orders passed by the Commissioner and therefore, the appellants had
approached the High Court by filing appeals under Section 260 A of
the Act, which were dismissed by virtue of the impugned judgments.
Thus, the appellants are in appeal before this Court.
11.
The learned counsel appearing for the appellants
