Justice AS Supehia
Income Tax Commissioner Empowered To Provide Relief To Assessee On Late Filing: Gujarat High Court...
The Court was considering a Writ Petition challenging an orders passed by the Authority under the Income Tax Act.
Delayed Satisfaction Notes Cannot Be Justified By Stretching Term ‘Immediate’ In Section 153C Income...
The High Court held that the expression “immediate” in the context of recording satisfaction cannot be extended to such an extent that it frustrates...
