3 results for “section 68”+ Section 132(1)clear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
1, relied upon by the Assessing Officer for justifying the reassessment under Section 153A and the additions made under Section 68 of the Act constituted incriminating material or not, is purely a question of fact. As per Dr. Saraf, the appeals do not involve any question of law much less a substantial question of law and hence