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1976 (1) TMI 26 - GUJARAT HIGH COURT
Extract:
.......Order by which the reassessment under section 147(b) read with section 148 of the Income-tax Act, 1961 was cancelled. We, therefore, answer the question referred to us in the negative, that is, in favour of the revenue and against the assessee. The assessee will pay the costs of this reference to the Commissioner. Question answered in the negative.