3 results for “house property”+ Section 271(1)(c)clear
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In the result, ITA No. 463/Coch/2016 is allowed and ITA No
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
C could be relied on by the assessee and Revenue. Both from a plain reading of Sections 132(4A) and 153C and the principles laid down by the Supreme Court in the judgments referred supra, we conclude that the assessee has been agitating on the omission in recording satisfaction as required by Section 153C of the Act. The finding