BHAVANA CHEMICALS LTD versus COMMISSIONER OF INCOME-TAX
Appellate Tribunal's authority raised the preliminary point that the ITO committed a mistake in making the assessment The tribunal accepted the preliminary objection, allowed the appeal, and presented the case for re-review to the ITO, the point tribunal Was not raised on appeal and was raised for the first time at the hearing. An increase in the tax payable by the appellate inquiry could result in further remand for the assessment of whether the tribunal was open to questionability but assessed it automatically if it did If you feel uncomfortable with the diagnosis, find a law-abiding treatment where he can raise such questions. Indian Income Tax Act, 1961, Section 254
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