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

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..... : December 10, 1990 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 .....

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..... ncome-tax Rules, 1962 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 claim .....

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