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I.TAS. NO.768/LB AND 769/LB OF 1990-91, DECIDED ON 27TH APRIL, 1992. versus I.TAS. NO.768/LB AND 769/LB OF 1990-91, DECIDED ON 27TH APRIL, 1992.


Section 59B General Clauses Act, (X of 1897), Section 21 Simple Diagnostic Procedure CBR Circular No. 198, dated October 5, 1988, amending the principle of power to amend the notice, justification for such modification Impressive Impact Its application was a partner of a registered firm of Assisi, which was dissolved on 30 6 1987 and the Assisi took over his business Assisi filed two returns under the simple estimation method Scheme Income Tax Officer, After the succession of the Issisi case, the returns were dropped. Scheme 5 10 was issued in 1988 on the power of CBR Circular No. 19 of 1988, which provided that where a firm's partner has taken over the business of an existing firm, it would be a matter of succession and If the firm's last tested income exceeds. In the case of the successor, the amount of one lakh rupees will be out of the scope of the easy evaluation procedure scheme.

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