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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

CIT(A) jurisdiction to consider the status of the appellant as ...

Case Laws     Income Tax

October 7, 2016

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it cannot be said that the Commissioner, has no powers to decide, if the Assessing Officer, has failed to advert to the said aspect - HC

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