PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K
ITA/1/2024HC J&K31 Oct 2024
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY
Section 12Section 17Section 4Section 6Section 67Section 69
27. This Court in State of Tamil Nadu v. K. A. Ramudu
Chettiar & Co. said that the power to enhance assessment
which was contained in the Madras Act of 1959 though such
power was not available under the 1939 Act would be available
in respect of assessment under the Central Act. Enhancement it
of assessment is in the process
