GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX
ITA/34/2017HC Karnataka25 Jun 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 143(3)Section 153ASection 153DSection 260Section 54B
1) of
section 153B, except with the prior approval of
the Joint Commissioner.
Date of Judgment 25-06-2018, ITA No.34/2017
Gopal S. Pandit Vs
The Commissioner of Income Tax & another .
7/16
Provided that nothing contained in this
section shall apply where the assessment or
reassessment order, as the case may be, is
required to be passed by the Assessing
