Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (8) TMI 24 - MADRAS HIGH COURTExtract: .......t the ITO was not competent to rectify the order of penalty, there was no need to consider further the question whether the error sought to be rectified was an apparent error or not. In this view, the fourth question is also answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
|