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I.TA. NO. 80/KB OF 1990-91, DECIDED ON 2ND MARCH, 1993. versus I.TA. NO. 80/KB OF 1990-91, DECIDED ON 2ND MARCH, 1993.


Sections 65 and 13 (1) (AA), once the Commissioner arrives at the Income Tax (appeal) finding that it is no longer sustainable in the law seeking IAC compulsory advance approval, it must include it. It should be removed instead. With the Commissioner's instruction to fill out the lacrosse duty while acting as a Judicial Officer and as a Zone Detection Commissioner.

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