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Income Tax - Highlights / Catch Notes

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Power to make inquiry versus power to make reference to ...


Inquiry u/s 133 IT Act Separate from DVO Referral; Internal Officer Correspondence Not AO Proceeding Pendency.

October 19, 2013

Case Laws     Income Tax     HC

Power to make inquiry versus power to make reference to valuation officer (DVO) u/s 133 - Any internal correspondence between an officer of the department to AO would not amount to pendency of the proceeding before the AO - HC

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