Review of Instructions 822 in view of judicial orders.

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Full Text of the Document

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....ed 29th September 1969:- While deciding whether return for a particular assessment year is filed voluntarily and in good faith the commissioner should take into consideration all the facts and circumstances of the case including the fact if any that the said return is filed by the assessee after getting a notice u/s.139(2) in respect of another assessment year. 2. Instruction No.822 has been re-....