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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Jurisdiction of the CIT(A) to enhance the income - opportunity ...


Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements.

June 17, 2014

Case Laws     Income Tax     AT

Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT

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