TMI BlogRevision of order u/s 264 - CIT rejected the review application - Best judgment assessment passed ex...Revision of order u/s 264 - CIT rejected the review application - Best judgment assessment passed ex parte - The Officers vested with an obligation to discharge judicial functions are legitimately expected to resort to application of mind in a pragmatic and reasonable manner which is conspicuously absent in the instant case. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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