Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 145 - HC - Income TaxAction u/s 132 for search and seizure – AO passed an order under section 158BC read with section 143(3) - appellant challenging the validity of the said assessment order contending that the order was passed by the Assessing Officer without serving proper notice u/s 158BC(a), as such assessment is illegal and without jurisdiction. - "1. Whether Tribunal was right in law in treating the letter dated July 6, 1998, as notice under section 158BC of the Act? - 2. Whether Tribunal was right in law in concluding that the provisions of section 292B were applicable to the present case? 3. Whether Tribunal was right in law in not allowing deduction under section 37 of Rs. 3,85,196 just because the vouchers of the said expenditure were undated and despite the incontrovertible fact that the said expenditure related to the transactions undertaken and concluded earlier?"
|