BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR
C.A. No.-000516-000527 - 2004Supreme Court21 Oct 2010
Section 139Section 142Section 143Section 144Section 148Section 154Section 234BSection 245D(1)Section 245D(4)Section 5
194A, section 194C, section 194D,
section 195 and section 196A so far as such
tax relates to income subject to advance tax
and so far as it is not due to variations in the
rates of tax made by the Finance Act enacted
for the year for which the regular assessment
is made.
(6) Where, in relation to an assessment