Case Law Details
Case Name : Hitech Analytical Services Vs Pr. CIT (Gujarat High Court)
Appeal Number : Special Civil Application No. 12764 to 12766, 12768 of 2017
Date of Judgement/Order : 19/09/2017
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Hitech Analytical Services Vs Pr. CIT (Gujarat High Court)
Powers conferred upon a Commissioner under section 264 are very wide. The Commissioner is bound to apply his mind to the question whether the assessee was taxable on a particular income. Section 264 uses the expression ‘any order’. It would imply tha
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