800/CBDT.

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Full Text of the Document

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....es under section 41(1) of the IT ACT, 1961, resulting in underassessment in that case. The Revenue audit found out the fact of the assessee having obtained the said refund on verifying the relevant sales-tax records and commented that such a mistake would not have occurred had there been proper co-ordination between the IT Department and the Sales Tax Department. 2. With a view to avoiding occu....