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Section 59 (1) As per CBR Circular No. 7 Date 2002, 15 6 2002, Paras 9 (a) (ii), and 1 2, Explanation (iii) The first appellate authority to select the case for self-assessment total audit. A return to the declaration under the Self Assessment Scheme that instructs the examining officer to accept that an existing appraiser has taken over another existing appraisal business compares the tax payable with the successor to the higher side There was no doubt and the returns filed under the Self Assessment Scheme fulfilled the conditions. Clause (iii) of Paragraph 1 of CBR Circular No. 7 was not guaranteed by the appellate tribunal of 2002 and the order of the First Appellate Authority was upheld after dismissing the appeal filed by the department. Was.
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