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1989 (9) TMI 47 - GAUHATI HIGH COURT
Extract:
.......44B. We are unable to hold that the omissions and transgressions of the Income-tax Officer are mere irregularities. We hold that such an assessment order is to be annulled. In that view, we answer the question reframed in the negative, in favour of the assessee and against the Revenue. No costs. Oral leave to appeal to the Supreme Court is refused.