Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 21 - HC - Income TaxExtract: .......e, we cannot agree with the contention of learned counsel for the assessee and we are of the view that the provisions of section 144A can be invoked even while exercising the power under section 144B subject to the assessee being heard in the matter. Consequently, the question referred to us is answered in the negative and in favour of the Revenue.
|