The Commissioner (Appeals) has only given general principles for granting the refund without adverting...

The Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - Commissioner (Appeals) directed to pass a De novo order after considering the facts and the grounds of appeal and after affording an opportunity of hearing to the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X