Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (12) TMI 301 - ITAT BANGALOREExtract: .......to accept the argument of the learned Departmental Representative that the reference has been made under s. 133(6) has to be deemed as if done under s. 142A of the newly inserted provisions to the statute book. The AO is directed to accept the claim of the assessee. It is ordered accordingly. 7. In the result, the appeal of the assessee is allowed.
|