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1990 (11) TMI 126 - ALLAHABAD HIGH COURT
Extract:
.......ated proceedings under section 263 without properly considering all the facts and circumstances of this case. On this ground, which is slightly different from the one given by the Tribunal, we agree with the conclusion of the Tribunal and answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue.