Validity of order passed u/s 154 - adjustment of cash seized ...

Case Laws Income Tax

October 13, 2023

Validity of order passed u/s 154 - adjustment of cash seized against the advance tax denied - it has now been settled that insertion of Explanation 2 to Section 132B of the Act shall have a prospective application and so, appeals may not befiled by the Department on this issue for the cases prior to 01.06.2013 and those already filed may be withdrawn/ not pressed upon. - AT

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Validity of order passed u/s 154 - adjustment of cash seized ...

Case Laws Income Tax

October 13, 2023

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