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2005 (4) TMI 42 - CALCUTTA HIGH COURTWhether the Commissioner exercised jurisdiction judiciously while rejecting revision application - Commissioner declined to entertain the application for revision made under section 264 – on ground that from the perusal of the assessment records and the report of the Assessing Officer it appears that despite opportunity being given the assessee failed to produce evidence regarding investment. The assessee-petitioner was also asked to produce personal drawings but no particulars were produced – Commissioner in this case on receipt of the application instead of relying solely on the reports or the records of the case, should have made enquiry considering the documents placed before him by the petitioner.- Held that the Commissioner has unjustly refused to entertain the petitioner's application.
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