CBDT circular on Board’s Authorisation for taking action beyond specified time limit

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Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been field under section 154(2)(b) but was not disposed of within the said time limit – Order under section 119(2)(a)

Circular : No. 73 [F.No. 245/13/71-A & PAC], dated 7-1-1972.

In exercise of the powers conferred by clause (a) of sub-section (2) of section 119, the Central Board of Direct Taxes hereby orders that in all the cases where a valid application under clause (b)

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