2 results for “section 68”+ Section 133A(5)clear
Sorted by relevance
In the result, the appeal filed by the revenue stands
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 133A of the Act in the business premises of the assessee. The assessing officer, after taking note of the report submitted by the survey official, proceeded to issue show cause notice to the assessee and considered the matter. In the assessment order, the survey report has been extensively extracted and the crux of the same is an alleged