3 results for “reassessment u/s 147”+ Section 11(1)(d)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
d) WHETHER the Learned Income Tax Appellate Tribunal was justified in law in quashing the reopening of the case U/s. 147 of the Act and in not adjudicating the merits of the case when there is the involvement of the issue of bogus purchase by the assessee? e) WHETHER the Learned Income Tax Appellate Tribunal was justified