Scope of term 'Direction' in the Assessment Order to initiate ...

Case Laws Income Tax

December 26, 2013

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

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Scope of term 'Direction' in the Assessment Order to initiate ...

Case Laws Income Tax

December 26, 2013

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