2 results for “section 68”+ Section 132Aclear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
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 revolves around