Commissioner of Income Tax (Appeals) Oversteps by Replacing Assessing Officer's Judgment u/s 144.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act....


TaxTMI