BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR
ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15
Section 133A
69D is like an open ended\nhypothesis which is not supported by any specific finding that the matter\nshall fall under which of the specific sections and how the conditions stated\ntherein are satisfied before the said provisions are invoked. It is like laying\na general rule, which to our mind is beyond the mandate of law, that\nwherever there