JAYANTI LAL PATEL versus ASSISTANT COMMISSIONER OF INCOME-TAX
The increase in diagnostic writing along with the cost of fixed deposits in the name of the third party excluded the cost of the property by the Income Tax Department while the loans and investments levied by the third party were excluded because of the sale of the land from the assessee's income. An alternative way of combining a writ petition and justifying a valid analysis against a double value was found is not to restrict the exercise of powers under Article 226 of the High Court of Indian Income Tax Act, 1961, Article 143 Constitution of India, Article 226
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