HC upheld revisional proceedings as exp. was allowed by AO without scrutiny of material available with him
IT: Where entire material available with department was not considered by Assessing Officer and certain expenditure was allowed in excess, it could not be said that revision order of Commissioner was a substitution to that of opinion of Assessing Officer
Regards
Prarthana Jalan
__._,_.___
Posted by: Prarthana Jalan <prarthanajalan@ymail.com>
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