I.T.AS. NO. 434 TO 443/HQB OF 1987-88, DECIDED ON 28TH AUGUST, 1988. versus I.T.AS. NO. 434 TO 443/HQB OF 1987-88, DECIDED ON 28TH AUGUST, 1988.
Article 62 The contract of assessment on a particular quantum can be considered as a binding contract. When both parties consent to some negotiation, only the contract signed by one of the parties is not eligible for the contract, better than this. Can be treated as a suggestion. The aspect of the SC that can be considered final and binding when it accepts the other party, the Income Tax Officer, and cannot be ultimately agreed upon for its assessment, as is generally considered the SS 62 pre-acquisition assessment. , A contractor saying that due to some unforeseen circumstances, he had to associate it with a subcontractor Ounce to establish such arrangements where, despite the timely review, he was unable to prove such management. Unable to go, Assessing Officer justifies previous action
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