Judicial discipline - Power of CIT(A) u/s 251 vis a vis CIT u/s ...
Case Laws Income Tax
September 3, 2012
Judicial discipline - Power of CIT(A) u/s 251 vis a vis CIT u/s 263 - If any part of the income has escaped assessment, it is the jurisdiction of the administrative CIT u/s 263 and not of CIT(A). - AT
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