COMMISSIONER OF WEALTH TAX versus A. NAGESWARA RAO
The revision of section 25 (2) is in the Paris Materia with section 263 of the IT Act 256 The valuation order in the appeal order has not been taken up or considered by the appellate authority. Any integration of the assessment order on the case is the Indian Income Tax Act, 1957, 25 of the Indian Income Tax Act, 1961, Section 263.
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