High Courts20 Jan 2005Disposed Of

Haji Lal Mohd. Biri Works Vs Commissioner of Income Tax

Allahabad High Court · (2005) 199 CTR 170 : (2005) 275 ITR 496 : (2005) 145 TAXMAN 578

Civil Procedure Code, 1908 (CPC) — Order 41 Rule 27Income Tax Act, 1961 — Section 251(1), 256(1), 271Income Tax Rules, 1962 — Rule 46A, 46A(1), 46A(2), 46A(3)