Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid order under appeal, the original assessment order got merged therein. The law is very clear in this regard - AT
Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid order under appeal, the original assessment order got merged therein. The law is very clear in this regard - AT
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