TARAJAN TEA CO. (P.) LTD. versus COMMISSIONER OF INCOME-TAX
A change of opinion on information that goes beyond the assessment of income will not justify a review proceeding under section 147 (b) when it commences proceedings under section 147 (b). It cannot be reviewed on the basis of KRAC's order. Correct Indian Income Tax Act, 1961, Section 147 (b) Re-evaluation of the Draft Review Appeal to the Appellate Tribunal Tribunal to review that the Tribunal section 153 without regard to the provisions of the Indian Income Tax Act 1961 Cannot instruct the ITO to take action under Section 144B. , Sections 144B, 148 and 153
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