High Court Clarifies: Cannot Split Assessing Officer's Order for Separate Challenges u/s 264(4)(c.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other part being made subject matter of challenge under the revisional jurisdiction. Section 264(4)(c) does not permit such bifurcation- HC....