Supreme Court of India
Hindustan Aeronautics Ltd. v. Commissioner of Income Tax Karnataka-i, Bangalore
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From the headnote
Income Tax Act 1961-Section 264-Revision by assessee before ClT in respect of part of an order made by AAC-Appea/ in respect of part of the order under challenge by Revenue before Tribunal-Whether revision before CIT in respect of part of the order maintainable-Held No-what becomes merged in the order of the Tribunal is the order made by AAC in its entirety and not in part. Practice and Procedure·-lncome tax Act 1961-Section 119-Circulars issued by CBDT-Held, are not binding when there is a contrary declaration of law by the Supreme Court or High Court. For the assessment year 1970-71, the
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