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J.P. Jani, Income-Tax Officer, Circle ... vs Induprasad Devshankar Bhatt on 20 August, 1968

In my opinion, this decision cannot be applied in this present case as the fact of the case is entirely different than the case referred in J.P. Jani ITO vs Induprasad 0 Bhatt (72 ITR 595). In this present case, the interpretation of Section 297(2)(d)(ii) is not relevant as this reopening has no nexus with the old and repelled The India Income Tax Act, 1922 requiring interpretation of the construction of Section 297(2)(d)(ii) of the Income Tax Act, 1961.
Supreme Court of India Cites 30 - Cited by 91 - V Ramaswami - Full Document
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