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1992 (2) TMI 130 - ITAT CALCUTTA-A
Extract:
....... in his order dated 29-1-1987 passed under section 263 that the assessment made on the assessee under section 143(3) of the Act on 25-2-1985 is erroneous and prejudicial to the interests of Revenue. The order passed by the CIT under section 263 of the Act is set aside and the original assessment is restored. 17. In the result, the appeal is allowed