INCOME TAX : An order not made in accordance with an order, direction or instruction issued under section 119, is deemed to be erroneous and prejudicial to interests of revenue and not only is said Instruction binding, not observing its mandate makes an assessment made in disregard thereof as infirm and, accordingly, liable for revision under section 263INCOME TAX : An order not made in accordance with an order, direction or instruction issued under section 119, is deemed to be erroneous and prejudicial to interests of revenue and not only is said Instruction binding, not observing its mandate makes an assessment made in disregard thereof as infirm and, accordingly, liable for revision under section 263www.taxmann.com Latest Case LawsRead More
