Scope of relief u/s 273A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....other assessment year at any time after the making of such order. 2. In Board's letter F.No.281/30/76-IT(Inv.) dated 24.8.1978, the Ministry of Law's advice in respect of Section 273A was given. The interpretation given by Ministry of law was that section 273(A)(3) prohibits successive relief both under sub-section (1) and (4) of Section 273A in cases where an order has been made in favour of a p....