W.T.A. NO.372/KB O:\' 1999-2000 versus W.T.A. NO.372/KB O:\' 1999-2000
Sections 31B, 14A, 24 and 25 of the Wealth Tax Act 1963 received the additional taxing officer under Section 31B, Wealth Tax Act, 1963 while under Commissioner of Section 14A, Wealth Tax Act, 1963 There was no default in paying taxes. Income tax (A), on appeal, instead of canceling / excluding additional tax compensation, determine that the Assessment Officer's finding was that additional tax was levied and directed under Section 31BB of the Wealth Tax Act, 1963 The appraisal officer was given valid justification for the latest decision in accordance with the law, setting aside the issue of additional taxation and directing the result given by the Income Tax Commissioner (A) in the jurisdiction of CIT (A). Was clearly from. ) The finding of the CIT (A) by the Appellate Tribunal changed the effect that additional tax liability and consequent instruction was vacated and additional taxation was required under Secto. N31B of the Wealth Tax Act 1963 was repealed / deleted
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