72 results for “section 68”+ Section 142clear
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Accordingly, the appeal fails and is dismissed
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
142(1) were issued and served on the assessee. In response to the said notice, the authorised representative of the assessee appeared and filed details as called for. The assessing officer noted that the business of the assessee is only investment and during the previous year, the assessee had received huge share application money along with the premium. Summons under