Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1982 (11) TMI 17 - ORISSA HIGH COURT
Extract:
.......estion referred to us be answered. Our answer to the second question, therefore, shall be On the facts and in the circumstances of the case, the Tribunal was not legally competent to reverse its final decision in exercise of powers under s. 254(2) of the LT. Act. Since the assessee is not represented, we make no order for costs. PATNAIK J.-l agree.