I.T.AS. NOS. 1124/LB, 1125/GB, 1126/LB AND 1127/LB/1983-84, DECIDED ON 31ST OCTOBER, 1985. versus I.T.AS. NOS. 1124/LB, 1125/GB, 1126/LB AND 1127/LB/1983-84, DECIDED ON 31ST OCTOBER, 1985.
Sections 13 and 5 (1) (c) addendum \ When the inspecting assistant commissioner is assigned the responsibility of the income tax officer, the income tax officer and the inspector assistant commissioner are referred to the inspector assistant commissioner. References will be considered. In the case of the Income Tax Officer and the Commissioner, in the case where it was necessary to obtain the prior approval of the Inspector Assistant Commissioner, the Inspector Assistant Commissioner, instead of the Inspector Assistant Commissioner, had to read the Commissioner before the case was raised. The Commissioner's approval had been obtained, moreover, it would be contrary to what is lawful and had to be removed.
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