Third parties assessment u/s 153(3)

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....ax Act, 1961 It has come to the notice of the Board that in the case of Smt. Brij Devi of Kanpur Charge, the I.T. Appellate Tribunal found that some income from property assessed in her hands belonge....

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.... instructions to the I.T. Officers and the Authorised Representatives to see that such a situation is avoided. In all cases before the Appellate Asst. Commissioners or the I.T. Appellate Tribunal, whe....