Revision of assessments in consequence of the Appellate orders.

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..... ommonly committed by the Income-tax Officers. In their letter bearing the same number dated 18th July, 1964, the Board further directed that where the tax effect as a result of revision of assessments consequent on appellate orders exceeded rupees one lakh, the Income-tax Officer should take prior approval of the Inspecting Assistant Commissioner. Copies of Board's letter dated 4th June, 1964 and .....

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