Allhabad High Court : Once Settlement Commission Passes Order, A.O Losses All Powers to Assess Income !

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Allahabad High Court in case of CIT vs Diksha Singh (IT Appeal Nos. 25 to 29 and 30 to 38 of 2011 order dt 24/08/2011 ) judicially scrutinized the  power of Settlement Commission to delegate any authority to A.O   to assess  income for an Asst Year for which it has already passed order u/s…

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