https://www.taxtmi.com/circulars?id=9808 The prohibition on successive relief applies only where the taxpayer has already availed the benefit under the primary relief provision; if no such primary relief was granted, the bar does not prevent granting successive relief under the alternative provision, which may be applied independently. en-us Wed, 16 Mar 1988 00:00:00 +0530 Thu, 09 Jun 2011 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9808 The prohibition on successive relief applies only where the taxpayer has already availed the benefit under the primary relief provision; if no such primary relief was granted, the bar does not prevent granting successive relief under the alternative provision, which may be applied independently. Circulars Income Tax Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9808