High Court Rules Section 150(1) of Income Tax Act Inapplicable as Order Not Considered a Direction for Assessment Year.

Reassessment - section 150 - it is clear that the order passed by the Hon'ble High Court in the assessee’s case for the said Assessment Year was not in the nature of a direction hence the provision of Sec. 150(1) of the Act will not be applicable. - AT .....

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