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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Revenue seems to have been entirely motivated in ensuring that ...

Case Laws     Income Tax

April 15, 2017

Revenue seems to have been entirely motivated in ensuring that the refunds due to the petitioner / assessee are somehow not given effect to and that the demand is made so as to ensure that all other periods, available to the petitioner, are shortened. This is a plain case of abuse of power under Section 220(1) which no Court can countenanc - HC

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