Revision of assessments consequent on appellate orders exceeded rupees one lakh.

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....mmonly committed by the Income-tax Officer. In their letter bearing the same number dated 18th July, 1964, the Board further directed that where the tax effect as a result of revision of assessments consequent on appellate orders exceeded rupees one lakh, the Income-tax Officers should take prior approval of the Inspecting Assistant Commissar. Copies of Board's letters dated 4th June, 1964 and 18t....