A.B. PARIKH versus INCOME-TAX OFFICER
According to the order of the appellate authority excluding the restraint of the reconsideration notice, the third party revenue assessment section 150 (1) must apply to the third party at the hearing of the application on the order of appeal. There should be a hearing. Re-review notice was issued to the partner without the validity of the new partner, not entitled to benefit from the notice section 150 (1), Indian Income Tax Act 1961, sections 148, 149, 150 and 153 Constitution of India. , Article 226
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