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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Jurisdiction of CIT(A) - Power to set aside the assessment and ...

Case Laws     Income Tax

November 18, 2013

Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - order of CIT(A) sustained - AT

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