W.T.AS. NOS. 12(IB) TO 15(IB) OF 1993-94, DECIDED ON 30TH JANUARY, 1996. versus W.T.AS. NOS. 12(IB) TO 15(IB) OF 1993-94, DECIDED ON 30TH JANUARY, 1996.
Assistant Commissioner Scope, who inspects Section 17B of the Wealth Tax Act 1963, has the option to amend and review the nature of Section 17B3 of the Applicable Act of Section 17B, Wealth Tax Act, 1963, to prevent loss of income. Has been imposed, however, against the powers of the Inspector Assistant Commissioner to review only the order of the Wealth Tax Officer, which is a revenue and interest waiver and is invalid.
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