The Court ruled that provisional attachment under Section 83(1) cannot continue beyond one year as per Section 83(2). The attachment order was held to have lapsed by operation of ...
The Tribunal ruled that since the assessment was legally correct when passed, invoking Section 154 after a later Supreme Court decision was impermissible. The addition was consequently ...
Additional Solicitor General K M Nataraj, appearing for Uttar Pradesh, told a bench of Justices Vikram Nath and Sandeep Mehta ...