Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (5) TMI 236 - ITAT BOMBAY-I
Extract:
.......g jurisdiction under section 263 of the Act. He thus concurred with the learned judicial Member Shri N. Vijaykumaran who had also held so and, for that reason, dismissed the assessee s appeal. 3. The majority view thus is that the appeal is liable to be dismissed. 4. In the result, and in accordance with the majority view the appeals are dismissed.