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2001 (2) TMI 28 - GUJARAT HIGH COURT
Extract:
.......e had not objected to the change made by the assessee in the method of stock valuation. Looking to the facts and legal position narrated hereinabove, we see no reason to entertain the application and the appeals. In the circumstances, I.T.A. No. 351 of 1999 is rejected and Tax Appeals Nos. 758 to 761 of 1999 are dismissed with no order as to costs.