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P.C. Ray And Co. (India) Private Ltd. vs A.C. Mukherjee, Income-Tax Officer And ... on 15 May, 1958

10.In the present case, admittedly, the assessee filed his Return of Income. Notice under Section 148 of the Act was issued. The assessee requested for reasons. Reasons furnished. Thereafter, he filed his objections for the reasons and the said objections were also disposed of. Thus, the directives of the Hon'ble Apex Court in the case of GKN Drive shafts India Ltd., Vs. ITO (cited supra) was also followed by the respondent-Assessing Officer.
Supreme Court of India Cites 17 - Cited by 229 - Full Document
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