Court :
HC
Brief :
Held by hon"ble court that it is clear from reading section 273A(3) that commissioner can once grant relief with regard to any number of assessment years. But once relief is granted under this section, the commissioner cannot grant any relief for any other assessment years.
Citation :
Sukhdev Hargopal Puri Vs. Union of India & Others
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Karia Overseas
Ahmedabad
CA
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YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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