Commissioner Of Income Tax vs Gurbux Rai Harbux Rai
Whether proceedings under section 10A of the Excess Profits Tax Act, 1940, could be initiated during assessment/reassessment proceedings under section 15 of the same Act --- Held Yes; Whether the Excess Profits Tax Officer had 'definite information' under section 15 to reopen assessments based on the Appellate Assistant Commissioner's order in income-tax proceedings regarding partial partition --- Held Yes
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