MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX
ITA/51/2007HC Punjab & Haryana14 Nov 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH
Section 132(1)Section 143Section 144Section 147Section 158
income had been
clause (c) of section 158BC, on
ssment.
of determination of undisclosed
oss of each previous year shall,
gregation, be taken as the total
puted in accordance with the
t] without giving effect to set off
losses under Chapter VI or
tion under sub-section (2) of
computing deductions under
urposes of the said aggregation