GUPTA AGRO-FARM versus COMMISSIONER OF INCOME-TAX
The Commissioner's Right Revision Commissioner's powers, aside from the ITO Review Order, direct the same assessment officer to be re-examined, which the CIT issues notice of and assigns the Assessment Order on the basis that The Assessing Officer failed to direct himself in the directions contained in the previous CET Order Order. The reason has been issued to explain why the powers under section 636363 should not be used to file the writ petition before the CIT instead of retaining the writ petition, the Indian Income Tax Act, Can't maintain. Article 263 Constitution of India, Article 226
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