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I.T.A. NO.6303/LB OF 1985-86 versus I.T.A. NO.6303/LB OF 1985-86


Appeals for fines 132, 110, 108 and 65 Once the appellate authority finds that the default section of the notice under section 65 does not give jurisdiction to the ITO to impose fines under section 1110, it will impose fines. Cannot change from 1110 to 108 because there is only one option left. The said authority was to cancel the fine

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