Sec. 244A, Section 154

Bombay H.C : Whether on the facts and in the circumstances of the case and in law the Tribunal is correct in holding that there could be argument on the issue relating to determination of period of delay in finalization of proceedings resulting in refund taking the matter out of purview of section 154 of the Act when this issue stood decided by the Commissioner of Income-tax?

High Court Of Bombay CIT – 23 VS. Nathpa Jhakri Joint Venture Section : 244A, 154 Mohit S. Shah, CJ. […]