PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

reassessment proceedings for AY 2015-16, which were commenced by issuance of the notice dated 28.06.2021 under Section 148 of the Act. 2. The Assessee is a national political party and is registered with the Election Commission of India [ECI] by a certificate dated 10.01.2000. The Assessee filed its return of income on 29.02.2016, declaring a Nil income, after claiming

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA