Home › Income-Tax Act › Achal Kumar Agrawal v. PCIT (2023)455 ITR 383 / 293 Taxman 686 (SC) Editorial: Achal Kumar Agrawal v. PCIT (2023)455 ITR 380 (All) (HC), affirmed.

Achal Kumar Agrawal v. PCIT (2023)455 ITR 383 / 293 Taxman 686 (SC) Editorial: Achal Kumar Agrawal v. PCIT (2023)455 ITR 380 (All) (HC), affirmed.

S. 147 : Reassessment-Findings recorded by Assessing Authority not challenged before Appellate Authority or Revisional form-High Court order is affirmed-SLP of assessee is dismissed. [S. 148, 264, Art. 226]

High Court dismissed the petition on the ground that Findings recorded by Assessing Authority not challenged before Appellate Authority or Revisional  form. SLP is dismissed. (AY.2007-08)