TMI BlogScope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to...Scope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to the option and discretion of the ITO whether or not take action, it cannot be described as a direction. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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