MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER
ITA/69/2009HC Rajasthan02 Jan 2020
Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI
Section 147Section 254Section 40ASection 40A(3)Section 68
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
