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Case Law- Provisions of section 271AAB of Income Tax Act || Shiv Bhagwan Gupta S/o Lt. Badri Prasad G vs Asst Commissioner of Income Tax

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Provisions of section 271AAB of Income IN THE INCOME TAX APPELLATE TRIBUNALPATNA BENCH “SMC” AT KOLKATA Shiv Bhagwan Gupta S/o Lt. Badri Prasad G vs Asst. Commissioner of Income-tax, Central Circle-1, Patna.- ITA No.194/Pat/2019.  Dated:- 20, March 2021 Short Summary  Provisions of section 271AAB of Income Tax Act 1961, it is evident that the Section […]