CIT(A) Validly Assumed Jurisdiction u/s 264; Assessing Officer Overlooked Clause (f) of Explanation 1, Section 115JB.

Justification of CIT(A) assuming jurisdiction u/s.264 - No infirmity into the order passed by CIT as is evident from the records that AO has not applied his mind whether clause (f) of the Explanation 1 of Section 115JB was applicable or not - AT .....

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