3 results for “reassessment u/s 147”+ Section 32(1)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
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 in law in not considering that the transactions involved in the case were not only of highly suspicious nature, but the same