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Acit vs Shri O.P. Chawla on 14 July, 2006

that notice Under Section 148 could not be issued in making roving enquiries on the basis of vague suspicion. He thus annulled the assessment order ... escaped assessment. Notice Under Section 148 cannot be issued for making roving enquiries on the basis of vague suspicions. Accordingly, in view of the above
Income Tax Appellate Tribunal - Delhi Cites 36 - Cited by 9 - Full Document
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