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2002 (9) TMI 867 - AT - Income Tax
Extract:
....... the Assessing Officer. In view of the discussion above and also keeping in view the various cases relied upon by the learned DR, we find full justification on the part of the learned CIT for resorting to the provisions of section 263 of the Income-tax Act. His order is, therefore, upheld. 25. In the result, the appeal of the assessee is dismissed.