Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (1) TMI 11 - GAUHATI HIGH COURTExtract: .......y the time allowed within the sub-section (4). In the present reference, we find that the return was filed before the assessment was made. Therefore, the above ratio laid down squarely covers the present reference. In the result, the question is answered in the affirmative and in favour of the assessee and against the Revenue. No order as to costs.
|