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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Justification of power of CIT(A) in restoring the matter back to ...


High Court Affirms CIT(A)'s Power to Return Cases to AO Post-Amendment of Section 251(1)(a) as Authorized.

July 7, 2012

Case Laws     Income Tax     HC

Justification of power of CIT(A) in restoring the matter back to the file of AO - Even if the appeal had been filed after amendment to section 251(1)(a) the order as passed by the CIT(A) directing the AO to decide the matter in accordance with the directions of the ITAT cannot be said to be unauthorized - HC

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