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M/S Aarti Sponge And Power Ltd vs The Assistant Commissioner Of Income ... on 10 April, 2018

In case, the Assessing Officer is of the opinion that the case falls within Clause 4 [B](a) or (b), in that case, he is required to follow the procedure as observed hereinabove; more particularly, Clause 4 [B] where the Assessing Officer is required to refer the matter to the administrative Principal CIT/CIT and thereafter, the Principal CIT/CIT to take appropriate decision."
Chattisgarh High Court Cites 11 - Cited by 4 - S Agrawal - Full Document
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