124 results for “section 68”+ Section 153C(1)clear
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In the result, the assessee’s appeals are partly allowed
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
1), it may be noted, has not led to the obliteration of the demand raised earlier, but only in scaling it down, as envisaged u/s.234A(4), and which revision could be upward as well. Whether the said set aside was at the instance of the assessee – who was responsible by its conduct for the same, or the Revenue, is immaterial