Scope of relief u/s 273A.

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Full Text of the Document

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....itled to any relief under this section in relation to any 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....