JINDAL PHOTO FILMS LTD. versus DEPUTY COMMISSIONER OF INCOME-TAX
Examples of review condition to ensure that revenue goes beyond valuation Attempts to reopen valuation orders and the date of formation of an opinion by the ITO have not changed, nothing has changed, No new material was on the record and no information was received; any fresh mind change according to the same facts by the same ITO is merely a change. Notice for Opinion Review Illegal Income Tax Act, 1961, Sections 80 1, 147, 148 and Schedule X
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