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1998 (6) TMI 89 - GAUHATI HIGH COURT
Extract:
.......tax under sub-section (1A) of section 143 of the Income-tax Act, 1961, on the two assessees/petitioners in the two Civil Rules Nos. 2072 of 1993 and 2089 of 1993 are quashed, and the writ petitions are allowed to the extent indicated above. However, considering the entire facts and circumstances of the cases, the parties shall bear their own costs.