6 results for “section 68”+ Section 166clear
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Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
68 cannot be pressed to service or provision of section is not applicable in the absence of books of accounts.” 4. We next note that there arises the first and foremost issue of validity of all the impugned assessments framed u/s 143(3) r.w.s. 153A of the Act; dated 09.08.2019, in consequence to the search action herein dated