Order under section 119 of the Income-tax Act, 1961

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..... In view of clause (a) of Explanation occurring after sub-section (6) to Section 133A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") as amended by Finance Act, 2022, read with Proviso to sub section(6) of Section 133A of the Act, and in supersession of orders F.No.187/3/2020-ITA-I dated 13/08/2020, 18/09/2020, 19/10/2020 and 31/12/2021, and F. No 275/29/2020-IT(B) dated 19/10/2 .....

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