JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

B. Referring to section 153C of the Act, it was pointed out that the said section starts with non obstante clause and it specifically excludes the provisions of sections 147 / 148 of the Act. The Assessing Officer thus, submitted that in view of provisions of section 153C of the Act, the Assessing Officer could not issue

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs