325 ITR

Section 3, Section 147, Section 148

Calcutta H.C : Section. 3(1)(f) of the IT Act is applicable on the AOP born out of joint-venture agreement instead of right section i.e. s. 3(1)(b) of the IT Act 1961 ? 2. Whether on facts and circumstances of the case the Tribunal was right in law for not passing any order on cross-objection on the points of initiation of proceedings under s. 147/148 of the IT Act when it is necessary to pass a speaking order giving judgment on all points raised by the assessee whereby the liabilities of tax on the assessee is casted by virtue of the said proceeding under s. 148

High Court Of Calcutta Pradeep Trust vs. CIT Section 3(1)(b), 3(1)(f), 147, 148 Asst. Year 1982-83, 1983-84 Bhaskar Bhattacharya &

Scroll to Top
Malcare WordPress Security