Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1990 (1) TMI 48 - KARNATAKA HIGH COURT
Extract:
.......nation (Explanation 2) is now added to section 214(2) to include an order made under section 147 as an order on regular assessment for the purpose of section 214. Consequently, we are of the view that the answer to the second part of the question referred to us has to be in the affirmative and against the Revenue. Reference is answered accordingly.