W.T.AS. NOS. 379/LB AND 380/LB OF 2004, DECIDED ON 20TH OCTOBER, 2004. versus W.T.AS. NOS. 379/LB AND 380/LB OF 2004, DECIDED ON 20TH OCTOBER, 2004.
Section 17B and Second Schedule, CL 12 (2) Exempt Assistant Commissioner's powers to modify the tax officer's order Exempt Assistant Commissioner in the factory premises Except Assistant Commissioner occupied himself in the factory premises Was allowed to do. The appellate tribunal's decision was then made after the date of the assessment order, after which the valid judgment provided on the date could not be applied to the already completed assessment, which was examined 2 12 1997 and 26 1 1999 Was made while the decision was conveyed by decision. 3 The Assistant Commissioner, who was inspecting 1999, was not authorized by the appellate tribunal to amend the orders passed by the Appellate Assistant Commissioner, seeking the provisions of section 17B of the Wealth Tax Act, 1963, and by the Assessing Officer. The final diagnosis was restored. By Appellate Tribunal
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