Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT
Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT
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