COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

reassessment, would have to be followed and the same would include the time limit prescribed for a notice under section 16 (2). The Court observed that once the language of section 17 itself required that other provisions, to the extent applicable, would apply considering the return is filed under section 14

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid