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Para 2 of Boards Instruction No.584 dated 9th August 1973.

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..... (s) Referred: 147 Statute: Income - Tax Act, 1961 Reference is invited to the Boards Instruction No.584 dated 9th August 1973 on the subject cited above. 2. In para 2 of the above instruction .....

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..... eme court that the Audit Department of the office of the comptroller and auditor General of India was the proper machinery to scrutinise the assessments of ITOs and point out the errors, if any , in l .....

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