2 results for “section 68”+ Section 253(1)clear
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Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.
1,38,452/-, a demand notice for Rs. 72,999/- was issued to 2 the appellant. Aggrieved by the same, the appellant filed a first appeal before the Commissioner of Income Tax and the same was dismissed. Thereafter, the appellant filed a second appeal under Section 253 of the Income Tax Act, 1961 before the Income Tax Appellate Tribunal