Validity of the retrospective amendment to Section 143(1A) - Section 143 (1A) can only be invoked where...

Validity of the retrospective amendment to Section 143(1A) - Section 143 (1A) can only be invoked where it is found on facts that the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee - validity upheld - SC .....

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