1989 (2) TMI 79 - PUNJAB AND HARYANA HIGH COURT

Extract:
.......n that the order of the Income-tax Officer was erroneous and was prejudicial to the interests of the Revenue. Since no decision about the erroneous nature of the order was firmly taken, the Tribunal was right in vacating the order. Accordingly, we answer the question in favour of the assessee, that is, in the affirmative, with no order as to costs.