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J.C.T. LIMITED versus COMMISSIONER OF INCOME-TAX


The revision notice under section 636363 is a writable petition against the written notice if it was issued without jurisdiction or bead or in situations where there was no proper inspector, the assessee was at interest. He charged huge interest and advanced money without charge, on which the CT issued a notice under 5 263. Instructing the Assessing Officer to inquire whether there is any nexus between debt and interest-free advance Notice Notice of Indian Income Tax Act, 1961, Indian Constitution, Section 226

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