2 results for “disallowance”+ Section 192clear
Sorted by relevance
Appeals are dismissed
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
192 ITR 547. Submission is that reasoning given by the Commissioner alone will be the criteria for invoking jurisdiction under Section 263 of the Act and other authorities cannot supplement or give their own reasons and therefore, the Tribunal could not have given any further reasons to uphold the order of the Commissioner on the question of jurisdiction. Submitted that