2 results for “section 68”+ Section 197clear
Sorted by relevance
Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]
68 of the Act, which according to him, lends credence to his argument that the jurisdictional fact was indeed absent and hence, the action of AO is bad in law for want of jurisdiction. 14. So, first let us examine whether this legal contention of Shri Dudhwewala that existence of the undisclosed asset valued Rs. 50 lakh or more discovered