COMMISSIONER OF INCOME-TAX versus K. C. RANGAIAH & CO.
Upon the approval of the order by the ITO, the Commissioner's Material Revision Options will come into force, but before the Commissioner uses the revision power before the Commissioner, for the use of amending clause (b) of section 263 ((1)) It is entitled to consider such material in the nature and operation of the Indian Income Tax Act, 1961, section 263 (1), clarification, clause (b) [as effective from 1 of the Indian Finance Act, 1988].
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