Section - 121A (of Income Tax Act, 1961), Jurisdiction of Commissioners (Appeals) (IT Act, 1961)
Section - 121A (of Income Tax Act, 1961), Jurisdiction of Commissioners (Appeals) (IT Act, 1961)
Jurisdiction of Commissioners (Appeals).
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.]
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