Merely because concurrent powers were conferred upon the ...

Income Tax

December 26, 2011

Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he exercised the powers or performed the functions of an Income-tax Officer - The case of the assessee was not covered under section 144B(7) of the Act..... - HC

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Merely because concurrent powers were conferred upon the ...

Income Tax

December 26, 2011

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