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1987 (12) TMI 315 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ve concessional rate of tax. It is directory in the sense that such forms could be produced at any stage of the assessment proceedings. Therefore, we find no ground to interfere with the impugned orders. In view of the foregoing circumstances, there are no grounds to interfere and the writ petition is accordingly dismissed. Writ petition dismissed.