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Yerram Venkata Subba Reddy , Hyderabad vs Asst. Commissioner Of Income Tax, ... on 4 November, 2020
cites
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 170 in The Income Tax Act, 1961 [Entire Act]
Section 78 in The Income Tax Act, 1961 [Entire Act]
N. Krishnammal vs Commissioner Of Income-Tax on 3 August, 1982
(ii) The Hon'ble Madras High Court in the case of N.
Krishnammal vs. CIT (cited supra) with similar facts as in
the case before us, has held as under.