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by the Appellate Tribunal may file an appeal to the High Court and such appeal under...law as is referred to in sub-section (1). (9) Save as otherwise provided in this...

inferior to that of a Judicial Magistrate of the first class shall try any offence under...this Act.

102120000000098450 2025-11-25 480 Failure to furnish return of income in search cases...Content Failure to furnish return of income in search...

an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...