https://www.taxtmi.com/circulars?id=9874 Disclosure timing under section 273A determines whether multiple assessment-year disclosures can be considered together; simultaneous disclosures may be covered by a single binding order, while disclosures made at different times cannot be clubbed and must be considered sequentially by the CIT/CCIT, with the first pending disclosure taken up first and subsequent disclosures accepted or rejected according to the applicable provisions. en-us Mon, 26 Mar 1990 00:00:00 +0530 Thu, 09 Jun 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9874 Disclosure timing under section 273A determines whether multiple assessment-year disclosures can be considered together; simultaneous disclosures may be covered by a single binding order, while disclosures made at different times cannot be clubbed and must be considered sequentially by the CIT/CCIT, with the first pending disclosure taken up first and subsequent disclosures accepted or rejected according to the applicable provisions. Circulars Income Tax Mon, 26 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9874