JR INDUSTRIES,DAUSA vs. PCIT-1,JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

33A of 1922 Act is conspicuous by its absence in section 263 of the Act of 1961. Thus, these judicial pronouncements of Hon'ble Apex Court as relied upon by the ld. AR are of no help to the assessee. In the case of CIT v. Shri Arbuda Mills Ltd. [1998] 98 Taxman 457 (SC), the assessment of the assessee

VIKAS OIL PRODUCTS,DAUSA vs. PCIT-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed