Acquisition proceedings-Procedure of audit.

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.... number 1245 contained in Board's letter No.237/7/77-A7PAC-I, dated 6.4.79 wherein it was conveyed that the audit of such files will be conducted at a fairly high level, viz, at the level of Sr. D.A.G....

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....milar circumstances arose in connection with the question of making available for Audit the files pertaining to matters disposed of by the Commissioners of Income-tax u/s 273A/18B. The decision in the....