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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
7. Thus, it is now settled beyond the pale of doubt that the Assessing Officer should have unearthed “incriminating material” during the search under Section 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