Invoking provisions of section 56(2)(vii)(b) unsustainable as civil suit filed before District Judge

D.S.N. Malleswara Rao Vs ITO (ITAT Visakhapatnam)

ITAT Visakhapatnam held that civil suit is filed before the Hon’ble District Judge accordingly the matter is squarely covered as exception as per proviso to section 56(2)(vii)(b) of the act and accordingly, we, hold that there is no case for invoking the pr

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