ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON
C.A. No.-001198-001198 - 2010Supreme Court02 Feb 2010
Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68
u/s 68 of
the Income Tax Act, 1961 should be
deleted or set aside.”
4)
The High Court, disagreeing with the Tribunal,
held, that the provisions of Section 142 and sub-
sections (2) and (3) of Section 143 will have
mandatory application in a case where the
assessing officer in repudiation of return filed
in response to a notice issued
