Court :
High Court
Brief :
Assessment : Limitation : S. 143, S. 144 and S. 154 of Income-tax Act, 1961 : A.Y. 1994-95 : Order giving effect to Appellate order is order inherent in S. 143 and S. 144 : Not an order u/s.154 : Limitation u/s.154(7) not applicable.
Citation :
Peninsula Land Ltd. v. CIT 307 ITR 183 (Bom); 175 Taxman 58 (Bom)
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