Authorities that bear on section 275B of the Income-tax Act, 1961. Each one tells you what it decided and what to do if it applies to you.
What the courts have decided on section 275B, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
