The prohibition in Second Proviso to Section 158BC(a) of the Act ...
Section 158BC(a) Proviso: No Revised Income Return Before Assessing Officer, But Additional Claims Allowed on Appeal.
August 13, 2018
Case Laws Income Tax HC
The prohibition in Second Proviso to Section 158BC(a) of the Act of filing a revised return of income before the Assessing Officer would not prohibit a Assessee from raising the additional claim before Appellate Authorities.
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