I.TA. NOS. 145,157 AND 158/LB OF 1990-91, DECIDED ON 19TH DECEMBER, 1990. versus I.TA. NOS. 145,157 AND 158/LB OF 1990-91, DECIDED ON 19TH DECEMBER, 1990.
Section 66A A time to inspect the Assistant Commissioner of Income Tax, the extent and extent of which the Assistant Commissioner inspecting the Income Tax cannot exercise powers under Section 66A on the direction of the Income Tax Commissioner (Appeal). The receipt of notice under Section F-A by inspecting the Assistant Commissioner of Income-tax is required to issue such notice that the order passed by the Income-tax Officer should be invalid as long as it is discriminatory in the interest of the Income Tax. ? Earlier returns filed by an AOP were accepted separately under the NTN under the Self Assessment Scheme and in the subsequent period the firm registered with the newly allocated NTN. As a result, there was no element of prejudice misdiagnosed with interest in revenue.
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