Andhra Pradesh H.C : Whether the Tribunal was right in holding that the words ‘regular assessment’ occurring in s. 214 refer only to the original assessment or the first assessment made by the ITO and not to any order which may be passed pursuant to an appellate order ?
High Court Of Andhra Pradesh Warner Hindustan Ltd. vs. CIT Sections 214, 37(1), 35B, 80J, 32(1), 35(2)(iv) Asst. Year 1973-74 […]