COMMISSIONER OF INCOME-TAX versus TRUSTEES OF H. E. H. NIZAM\'S MISCELLANEOUS, TRUST
Exclusion of rule-of-law assessment thresholds where it is sought under the Order of Procedure or the order of appeal. Finding the new supply in the second year in action in 1961 also applies to a finding where the order of the appellant is to be sought. Tribunal Act, Indian Income Tax Act, 1961, Sections 147, 150 (1), 153, 2 and 297 (2) (d) of the Indian Income Tax Act, 1922, Section 34 (1) (3) of the 1922 Act [CI TVTP Asrani (1980) 122 ITR 735 Reverse]
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