COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD
Appeals of the assessees are allowed deleting the surcharge levied by the
C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113Section 132Section 154Section 158B
reassessment' in section 132B shall
be construed as references to 'block assessment'.
158BH. Application of other provisions of this Act.-
Save as otherwise provided in this Chapter, all other
provisions of this Act shall apply to assessment
made under this Chapter.”
16.
It would be of some significance to point out at this stage that
in so far as rates