Passing of speaking orders by Comm. u/s 273A of IT and 18B of WT Act.

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..... ch the Board had advised the Commissioners to pass speaking orders u/s. 273A of Income Tax Act and u/s. 18B of Wealth Tax Act. However instances continue to come to the notice of the Board where the Commissioners have passed orders under the aforesaid provisions in an arbitrary manner without supporting the same by reason. In one of the cases which recently came to the notice of the Board, the pet .....

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