COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA
C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
For Respondent: Shatrusailya Digvijaysingh Jadeja
Section 143(3)Section 246Section 95
260 ITR 86.
Per contra, Shri M.L.Varma, learned senior counsel
appearing on behalf of the assessee submitted that revisions and
appeals were filed by the assessee along with the condonation
applications; that, however, declarations pertaining to the
assessment years covered by the appeals under sections 246
were accepted by the designated authority (for short "DA")
under the Scheme though