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C.G.G. PANICKER versus COMMISSIONER OF INCOME-TAX


The Reference Evaluation Notice does not want to be put on notice and can be corrected The ITO has the authority to proceed beyond the stage in which the unauthorized officer has passed the Assessment Order that has been observed That a representative from the SCCC has appeared and discussed the matter. The officer is in fact inaccurate tribunal knowing that the order of assessment has been approved without notice to the appraiser of a review but there is no guarantee of illegality.

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