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1 - 4 of 4 (0.19 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Aroni Commercials Limited vs The Dy. Commissioner Of Income on 11 February, 2014
10] As held by this Court time and again and particularly in Aroni
Commercials Ltd. Vs. Deputy Commissioner of Income Tax -2 (1) 1 that
once a query is raised during the assessment proceedings and the
assessee has replied to it, it follows that the query raised was a subject
of consideration of the Assessing Officer while completing the
assessment. It is not necessary that an assessment order should contain
reference and/or discussion to disclose its satisfaction in respect of the
query raised.
Article 226 in Constitution of India [Constitution]
1