COMMISSIONER OF INCOME- TAX versus N. C. JOHN & SONS LTD.
Reference instructions by the officer examining the accounts pursuant to Section 142 (2A), whether valid or not, are authorized by the Assessing Officer to issue instruction only when certain proceedings are legally subject to the Indian Income Tax Act, 1961 References section 142 (2A) and 256 are pending. Whether the Tribunal is valid in the count and the restriction to withhold that assessment is a question of law, which is the Income Tax Act 1961, Sections 153 (3) and 256 (2).
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