THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS
C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 104Section 112Section 135Section 271Section 69A
69D of the Act, which deals
with unexplained income, expenditure etc., it can never be said that the same
would be brought under Section 37(1) of the Act, despite the fact that the
objective behind both the provisions are overlapping with some connection.
CIVIL APPEAL NO. 7689-7690 OF 2022
8
Section 115BBE being a subsequent legislation, the true
