COMMISSIONER OF INCOME-TAX versus SHIVABHAI B. PATEL
The review studies held by the Commissioner under Section 636363 and the ITO were directed that the order of review by the Commissioner be fixed by a Tribunal Order of the Tribunal, which shall be referred to the High Court and pending the request for reference. The ITO Commissioner makes a fresh assessment as per the result directive. The Commissioner's order to set aside is that in turn the order passed also fails the mandatory orders of the ITO that make the Commissioner's order valid, which is the appropriate Indian Income Tax Act, 1961, section 263. Order.
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