Reference u/s144-B to I.A.C. u/s125-Extension of time.

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....nbsp;Dated: July 18, 1981 Board had an occasion to consider the question whether the time for completion of assessment extended by proviso to section 153 in a case where a reference is made by the ....

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....n I.A.C u/s.125. 2. The above provisions would apply MUTATIS-MUTANDIS to a situation where an I.A.C. and ITO held concurrent jurisdiction u/s.125 A of the I.T.Act. In such a situation the I.A.C. sh....