ITAS. NOS. 480/113 TO 482/IB, 677/IB TO 679/IB OF 1991-92, DECIDED ON 26TH OCTOBER, 1992. versus ITAS. NOS. 480/113 TO 482/IB, 677/IB TO 679/IB OF 1991-92, DECIDED ON 26TH OCTOBER, 1992.
Under section 132 of section 132, the appellate commissioner's authority is not restricted to directing the appraisal order to review the portion of the appellate commissioner that separates an appraisal and instructs the appraisal officer to renew the appraisal officer. Should be reviewed while reviewing the revenue, subject to the specific instructions as the appellate commissioner may issue in his order, re-evaluating the entire matter and arriving at a conclusion while doing so. Will be consistent and consistent. The Commissioner may instruct the Assessing Officer to examine the documentary evidence in support of the claimed costs during the re-review.
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