| http://www.w3.org/ns/prov#value | - ???Record??? includes the entire proceedings - The ???record??? referred to in section 154 does not mean only the order of assessment but it comprises all proceedings on which the assessment order is based and the ITO is entitled for the purpose of exercising his juris??diction under section 154 to look into the whole evidence and the law applicable to ascertain whether there was an error - Mahara
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