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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

The order of the Assessing Officer cannot be divided into two ...

Income Tax

June 17, 2012

The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other part being made subject matter of challenge under the revisional jurisdiction. Section 264(4)(c) does not permit such bifurcation- HC

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