4 results for “reassessment u/s 147”+ Section 6(1)(c)clear
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Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
c. WHETHER on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal was not justified in law as well as in facts by referring to the decision of Hon’ble SC in the case of SM Overseas (P) Ltd. v. Commissioner of Income Tax reported in 450 ITR I(SC) [07-12-2022], since