1972 (4) TMI 35 - ALLAHABAD HIGH COURT

Extract:
....... prejudice to the interests of the revenue and, as such, he was not competent to set aside the assessment order and remand the matter to the Income-tax Officer. We, accordingly, answer the question in the negative, in favour of the assessee and against the Commissioner of Income-tax. The assessee is entitled to the costs which we assess at Rs. 200.