Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - AT
Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - AT
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