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Issue of notification u/s 121 of the Income-tax Act, 1961.
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.... of this decision. proposals are being received from Commissioners of Income-tax for the issue of notification u/s 121 of the Income-tax Act, 1961, modifying the existing jurisdiction. 2. It is noticed that while sending these proposals u/s 121 the Commissioners are sending the proposals only to one section of the Board i.e. Assessment-I Section. It needs to be stressed that a notification u/s 12....