I.T.A. NO.1003 OF 1985-86, DECIDED ON 4TH AUGUST, 1986. versus I.T.A. NO.1003 OF 1985-86, DECIDED ON 4TH AUGUST, 1986.
Section 4 linked to unclear sources of income without showcase notice and specific approval of IAC, approval of assessment order, for any additional amount under this section 4 on behalf of the IAC as a whole. There is not enough approval to add the money as an unclear investment. Assessment was required to be showcased and, upon receipt of reply, the ITO had to obtain prior approval of the IAC to raise a certain amount where such requirement was not met by law, such additional And had to be deleted
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