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1 - 10 of 43 (0.60 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 132 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 132A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
For the reasons stated hereinabove, we are in
complete agreement with the view taken by the
Delhi High Court in the case of Kabul Chawla
(supra) and the Gujarat High Court in the case of
Saumya Construction (supra) and the decisions of
the other High Courts taking the view that no
addition can be made in respect of the completed
assessments in absence of any incriminating
material.