"21 February 1991" Archive

A.L.A. Firm v. CIT (Supreme Court) (1991) 189 ITR 285 (SC)

A.L.A. Firm Vs. Commissioner Of Income Tax, Madras (Supreme Court of India) - 

Section 147(b)-Scope of-Assessment year 1961-62-Reassessment-Interpretation and meaning of the word information-Material coming to the notice of the Income Tax Officer subsequent to original assessment-Meaning of the word Escape. Dissolution of Firm-Valuation of closing stoc- Principles-In continuing business closing stock to be valued at...

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