Delhi H.C : What is the correct interpretation to be placed on the expression “received by the assessee or the Principal Chief Commissioner or the Chief Commissioner or Principal Commissioner ” in Section 260A(2)(a) of the Act ? Does it mean “received” by any of the named officers including the Commissioner of Income-tax (Judicial)?
High Court Of Delhi Surendra Kumar Jain & Ors. vs. Pr.CIT & Ors. Section 153(2A), 153B S. Ravindra Bhat & […]
