Section 142

Karnataka H.C : Whether since Assessing Authority passed order for ‘special audit’ mechanically without due application of mind at fag-end of period of limitation before which said authority was expected to pass assessment orders without giving a reasonable opportunity of hearing to assessee, same was to be set aside

High Court Of Karnataka Karnataka Industrial Area Development Board. Vs. Assistant Commissioner Of Income-Tax (Exemptions), Circle-1, Beng. Section : 142 […]