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Income Tax - Highlights / Catch Notes

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Power of the AO to rectify mistake of his super senior officer ...

Income Tax

August 3, 2023

Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT

 

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