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Judgment Search Results Home > Cases Phrase: rationale Court: income tax appellate tribunal itat kolkata Year: 1993 Page 1 of about 1 results (0.055 seconds)

Apr 12 1993 (TRI)

Puranmall Narayan Prasad Kedia Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Apr-12-1993

Reported in : (1994)48ITD439(Kol.)

..... and seizure cases, cases re-opened under section 147 and those selected for scrutiny on a random sample basis, etc., will not come under the purview of this scheme.the rationale behind the board's view that no action can be taken under section 263 against assessments made under section 143(1) is elaborated in the circular cited above which is .....

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