Income Tax Act | Deputy Commissioner Cannot Act Beyond DRP Directions; Assessment After S.144C(13) Time Limit Invalid: Bombay High Court15 Oct 2025 12:15 PM IST
Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT11 July 2023 2:00 PM IST
Deputy Commissioner Not Empowered To Reassess After The Goods Were Cleared For Home Consumption: CESTAT3 Feb 2023 9:00 PM IST
