5 results for “section 68”+ Section 254clear
Sorted by relevance
Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI
68 of the Act has any application?” 3. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Respondent (Department) points out that as regards the issue concerning Section 147 of the Income Tax Act, 1961 (IT Act), the Assessee should be precluded from urging its since before the ITAT, he did not press it. He points out that