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
236 : AIR 1978 SC 1025] .) In the present case
as noted above, the provisions of Section 276-CC are in
clear terms. There is no scope for trying to clear any doubt
or ambiguity as urged by learned counsel for the
appellants. Interpretation sought to be put on Section 276-
CC to the effect that if a return is filed
