3 results for “section 68”+ Section 132clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
132 or 132A of the Income Tax Act so as to justify assumption of jurisdiction to assess or re-assess under ITA No.10/2022; ITA No.7/2022 & ITA No.9/2022 9 | P a g e Section 153A of the Income Tax Act and make addition to income of the assessee in respect of completed/unabated assessment. The core question involved in these appeals