Section 295(2)(mm) in The Income Tax Act, 1961

[Cites 0, Cited by 8] [Section 295(2)] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(2)(mm) in The Income Tax Act, 1961

(mm)[ the circumstances in which, the conditions subject to which and the manner in which, the ] [Inserted by Act 16 of 1972, Section 41 (w.r.e.f. 1.4.1972).][* * *] [ Omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).][may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the ] [Inserted by Act 16 of 1972, Section 41 (w.r.e.f. 1.4.1972).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).];]

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Union of India - Subsection

Section 295(2)(mm) in The Income Tax Act, 1961