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1998 (4) TMI 96 - MADRAS HIGH COURT
Extract:
.......ent years, made by the Income-tax Officer has not been established to be erroneous in law and it cannot be revised under section 263. We find no infirmity in the order of the Tribunal. Accordingly, we answer both the questions of law referred to us in the affirmative and against the Revenue. The assessee is entitled to a cost of Rs. 500 in one set.