"18 April 2000" Archive

Gujarat Gas Ltd vs. JCIT (2000) – Gujarat High Court- 245 ITR 84

Gujarat Gas Co. Ltd. Vs Commissioner Of Income Tax (Gujarat High Court)

In our opinion, the view which we are taking is also fortified by the proviso to s. 119 of the Act which specifically provides that the Board cannot issue instructions to the IT authority to make a particular assessment or to dispose of a particular case in a particular manner as well as not to interfere with the discretion of the CIT(A) ...

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