3 results for “section 68”+ Section 13(8)clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
8. While considering the appeals and the cross- objections, the learned Income Tax Appellate Tribunal framed pertinent questions for adjudicating the appeals. The Question No.(A), formulated by the ITAT, reads as below:- “(A) Whether the AO had validly assumed jurisdiction to issue notice u/s 153A of the Act upon the assessee for AY 2011-12 in terms of fourth