191 results for “section 68”+ Section 9clear
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In the result, both the appeals of the assessees( ITA No
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)
9 Shri Abdul Hamid & Shri Abdul Hannan ITA Nos.46 & 47/Gau/2019 Assessment Year:2014-15 (Bang)]. Therefore, so far this first ground is concerned, the ld PCIT was not right in exercising the jurisdiction under section 263 of the Act. 14. Next ground on which ld PCIT has exercised jurisdiction under section 263 of the Act was that