COMMISSIONER OF INCOME-TAX versus NEW SRINIVASA CONSTRUCTION CO.
Revision of Reference Appeals to the Appeal Order Valuation of the Order of the Assessing Officer There is no attempt to show that the entire order of the AO was not merged in the appellate order The Tribunal finds that a complete merger and review has been made. The order has been set aside, no question of law has arisen. Income Tax Act, 1961, Sections 256 and 263
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