VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
148 or section 153A/153C as the case may be,
existing on the date of conveyance of compounding
charges to the applicant, determined after rectification u/s
154 of the Act, if any and as reduced by the tax deducted
at source and advance tax, if any, paid during the financial
year immediately preceding the assessment year,
reckoned from the date immediately