Case Law Details
Case Name : Excel Movers Pvt. Ltd. Vs ITO (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Excel Movers Pvt. Ltd. Vs ITO (Calcutta High Court)
Admitted position in this case is that impugned order under Section 148A(d) of the Act has been passed after a lapse of three years from the end of the relevant assessment year and in this case specified authority is not the Principal Commissioner of Income Tax from whom approval has been taken before passing the aforesaid impugned order and it appears on a plain reading of Section 151(ii) of the said Act that Principal CIT from whom approval has been taken is not the speci
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.