COMMISSIONER OF INCOME-TAX versus A. YONUS KUNJU
The reason for the review is the assumption that the revenue was left unchecked The sales tax authorities determined that the review process was initiated on the basis of such finding order and subsequently the sales tax proceedings. I was conceded that there was no pressure on the stock. Not valid Indian Income Tax Act, 1961, Sections 147 and 148 imposed fines on illegal assessments based on the assess ment proceedings of the Indian Income Tax Act, 1961, Section 271 (1) (C).
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