Coordination between Dy.Comm. and CC/Comm while disposing of application u/s 273A.

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..... 90 It has been brought to the notice of the Board that there is lack of coordination between the Deputy Commissioner and the Chief Commissioner/Commissioner while disposing of an application under s .....

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..... 2 is pending before any other authority. The assessee should also be asked to categorically state whether the relief sought for in the application under section 273A has been claimed before any other .....

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