KUMAR JAGDISH CHANDRA SINHA versus COMMISSIONER OF INCOME-TAX
In the event of an assessment of the income of the Assessment Range, the extension period of eight years must be initiated by the ITO within four years, or record the opinion that this case is subject to Section 271 (l) (c) Indian Income. Taxes Act, 616161, Sections 153 (1) (b) and 271 (1) (c) [Kumar Jagdish Chandra Sinha v. CIT (1982) 137 ITR 722 reversed]
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