https://www.taxtmi.com/circulars?id=2870 The Board directs that no proceedings under section 147 or section 263 should be initiated for assessment years prior to 2002-03 to determine income liable to income-tax in respect of manufacture of rubber and/or coffee where assessees had already paid agricultural income-tax on the whole of such income. en-us Thu, 22 May 2003 00:00:00 +0530 Mon, 11 Aug 2008 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2870 The Board directs that no proceedings under section 147 or section 263 should be initiated for assessment years prior to 2002-03 to determine income liable to income-tax in respect of manufacture of rubber and/or coffee where assessees had already paid agricultural income-tax on the whole of such income. Circulars Income Tax Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2870