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ITAT, Kolkata: Commissioner Cannot Point Out Issues Other Than Issue Taken Up by AO - (22 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Kolkata has held that the Commissioner, while invoking his jurisdiction under section 263 of the Income Tax Act, 1961 cannot point out the issues other than the issue taken up by the Assessing Officer in scrutiny assessment proceedings.

Tags : INCOME TAX APPELLATE TRIBUNAL   COMMISSIONER   ISSUES  

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