2019 (12) TMI 1522

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..... Jayaprathap ORDER This case pertains to the Assessment Year 2005-2006. The petitioner herein challenges the order passed by the Commissioner of Income Tax under Section 264 of Income Tax Act, 1961, rejecting the prayer of the petitioner, on the ground, that the petitioner has not filed the copy of the Auditor Statement under Section 80 JJAA of Income Tax Act. 2. The learned counsel for the pe....