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I.T.AS. NOS.192/HQ AND 193/HQ OF 1990-91, DECIDED ON 2ND MARCH 1992. versus I.T.AS. NOS.192/HQ AND 193/HQ OF 1990-91, DECIDED ON 2ND MARCH 1992.


CBR Circular No. 19 of 5 165 1988 Article 5 10 1988 Income Tax Officer has the authority to inquire whether the Income Tax Officer knows whether the claim for agricultural income was actually obtained from agriculture. , It has no jurisdiction to proceed as agricultural income had to be included in the total income in view of CBR Circular No. 19 of 5 income 10 1988, scrutiny of assimilation claim for ITO. It has become more important to investigate.

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