The Court directed the concerned authority to consider and deal with the rectification application in accordance with law
The Orissa High Court in a recent case, has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to prove the service of notice on an assessee under Income Tax Act, 1961. Alok Kumar Mohapatra, the Petitioner-assessee was aggrieved by rejection of application made under section…
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