Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1995 (3) TMI 153 - ITAT DELHI
Extract:
.......our findings, we are satisfied that the order of the Commissioner of Income-tax under section 263 does not hold water when tested in the light of the judicial principles. The said order is accordingly cancelled and the original order of the Assessing Officer made under section 143(3) is restored. 19. In the result, appeal of the assessee is allowed