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Board's authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancelled - Order under section 119(2)(b)

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....s of protective assessments requiring to be cancelled - Order under section 119(2)(b) A copy of the order dated 20-12-1971 passed by the Board on the subject is enclosed for information and guidance. Circular : No. 71 [F.No. 246/25/71-A & PAC], dated 20-12-1971. ANNEX - ORDER REFERRED TO IN CLARIFICATION 1. Where the same income was assessed, as a protective measure, in the hands or more than ....