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1994 (11) TMI 159 - ITAT CALCUTTA-B
Extract:
.......d in compliance with the notice under section 148 is a return to be treated as furnished under section 139(2) and the assessment made is within limitations and, therefore, is a valid assessment. In this way ground Nos. 1. 2 and 3 fail and the order of the CIT(A) is upheld. 23 to 31. These paras are not reproduced here as they involve mninor issues.