2018 (12) TMI 1952

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..... ection 147 of the Income Tax Act, 1961? (ii) Whether on the facts and in the circumstances of this case, the Income Tax Appellate Tribunal was justified in holding that the proceedings under section 147 were rightly taken instead of proceedings under section 153C of the Income Tax Act, 1961? (iii) Whether on the facts and in the circumstances of this case, the Income Tax Appellate Tribunal w .....

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..... llowing substantial questions of law arise for consideration. (i) Whether on the facts and in the circumstances of this case, the Income Tax Appellate Tribunal was justified in upholding the validity of the proceedings under section 147 of the Income Tax Act, 1961? (ii) Whether on the facts and in the circumstances of this case, the Income Tax Appellate Tribunal was justified in holding that .....

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