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270(1) or (10) or section 271 or 279 or 294(1)(c) of this Act or section 143 or...to a notice under section 268(1) of this...

Assessment. 270. (1) Where a return has been made under section 263, or in response...to a notice under section 268(1) such return shall be...

from his gross total income of a tax year, subject to the provisions of this section...(2) and approved by the Board in this behalf. (2) The deduction under...

Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...