S. 147 : Reassessment-After the expiry of four years-Cash credits-Cash deposit in the bank-Information from Bank-Factual error cannot be considered in writ proceedings-Order of single judge was affirmed.[S. 68, 143(1), 148, Art. 226]
Gem Edible Oils (P.) Ltd. v. ACIT (2023) 291 Taxman 242 (Mad)(HC) Editorial : Order of single Judge, Gem Edible Oils (P.) Ltd. v. ACIT (WP No. 10769 of 2022 dt. 27-4 2022)(Mad)(HC).