TMI BlogHaving regard to plain provisions of the statute, in the absence of non-adjudication of the ground by...Having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only by way of appeal before the Tribunal, not by way of cross-objections - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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