Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (10) TMI 34 - HC - Income TaxExtract: .......n approach to be given for a reference to be called under sections 271(1)(c) and 273(2)(a) as section 271 deals with the cases of false returns while section 273 deals with false estimates which is always at the stage of depositing advance tax. In this view of the matter, we are not inclined to accept this application. The application is dismissed.
|