Coordination between Dy.Comm. and CC/Comm while disposing of application u/s 273A.

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....NSTRUCTION NO. 1871/1990  Dated: December 10, 1990 It has been brought to the notice of the Board that there is lack of coordination between the Deputy Commissioner and the Chief Commission....

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....erest under rule 40(5) or 117A of the Income-tax Rules, 1962 is pending before any other authority. The assessee should also be asked to categorically state whether the relief sought for in the applic....