Rectification of mistake - AO should not take undue advantage of ...
Assessing Officer Must Ensure Fairness, Allow Legitimate Claims to Prevent Exploiting Taxpayer Ignorance, Ensure Correct Tax Payment.
February 4, 2017
Case Laws Income Tax AT
Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the assessee so that only that amount of tax is recovered from the assessee which is due as per law - AT
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