Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (6) TMI 16 - MADRAS HIGH COURTExtract: .......t dealt with the appeal and in holding that there was no merger and that there had been prejudice to the interests of the Revenue by reason of the order of the Income-tax Officer warranting exercise of the power by the Commissioner under section 263 of the Income-tax Act. The questions are answered in favour of the Revenue and against the assessee.
|