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Income Tax - Highlights / Catch Notes

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Power of the AO to rectify mistake of his super senior officer ...

Case Laws     Income Tax

August 3, 2023

Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT

 

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