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1 - 10 of 30 (0.32 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 132A in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 153C in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
vide order dated 02/7/2018 reported supra. Thus, the Hon'ble High Court has
reiterated its view as taken in the case of CIT Vs. Kabul Chawla (supra) and
specifically held that once the assessment has attained the finality i.e. is not
pending then the same cannot be subject to tax in proceedings U/s 153A of
the Act except some incriminating material are gathered in course of search
or during the proceedings U/s 153A of the Act.