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1993 (9) TMI 74 - RAJASTHAN HIGH COURT
Extract:
....... ITR 393 (Raj)), we are of the opinion that the Income-tax Appellate Tribunal was justified in upholding the finding of the Commissioner of Income-tax (Appeals) that the reopening of the assessment under section 147(a) was not justified. Accordingly, the reference is answered in favour of the assessee and against the Revenue. No orders as to costs.