https://www.taxtmi.com/highlights?id=2501 Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he exercised the powers or performed the functions of an Income-tax Officer - The case of the assessee was not covered under section 144B(7) of the Act..... - HC en-us Mon, 26 Dec 2011 09:59:51 +0530 Mon, 26 Dec 2011 09:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2501 Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he exercised the powers or performed the functions of an Income-tax Officer - The case of the assessee was not covered under section 144B(7) of the Act..... - HC Highlights Income Tax Mon, 26 Dec 2011 09:59:51 +0530 https://www.taxtmi.com/highlights?id=2501