TMI BlogAmendment of section 119.X X X X Extracts X X X X X X X X Extracts X X X X ..... come tax Act relating to instructions to subordinate authorities. Clause (a) of sub-section (2) of the aforesaid section empowers the Board to issue directions or instructions for the purpose of proper and efficient management of the work of assessment and collection of revenue provided such directions are not prejudicial to the assessee. It is proposed to make a reference to section 270A i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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