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1992 (2) TMI 21 - GAUHATI HIGH COURT
Extract:
.......unal erred in law in directing the Income-tax Officer to resort to the provisions of section 144B afresh instead of annulling and/or cancelling the reassessment order without taking into consideration the provisions of section 153 of the Act. Therefore, all the three reframed questions are answered in favour of the assessee and against the Revenue.