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Income Tax - Highlights / Catch Notes

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Revision of order u/s 264 - CIT rejected the review application ...

Case Laws     Income Tax

April 9, 2020

Revision of order u/s 264 - CIT rejected the review application - Best judgment assessment passed ex parte - The Officers vested with an obligation to discharge judicial functions are legitimately expected to resort to application of mind in a pragmatic and reasonable manner which is conspicuously absent in the instant case. - HC

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