2 results for “section 68”+ Section 153Aclear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
153A was issued by the Assessing Officer without authority of law and without satisfying the essential jurisdictional fact? 2. Whether, on the facts and circumstances of the case, Hon’ble ITAT, Gauhati Bench, Guwahati was justified in holding that the seized document GCL-HD-1 referred by the Assessing Officer for justifying the additions made under Section 68