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Income Tax - Highlights / Catch Notes

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CIT(A) jurisdiction to consider the status of the appellant as ...

Income Tax

October 7, 2016

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it cannot be said that the Commissioner, has no powers to decide, if the Assessing Officer, has failed to advert to the said aspect - HC

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