Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 246 - AT - Income TaxExtract: .......(Mad) 234 (2002) 256 ITR 440 (Mad). 12. Therefore, in view of the aforesaid discussion, the impugned order of the CIT passed under s. 263 of the Act is held invalid and the same is set aside being without jurisdiction. The order of the learned AO is upheld. The order passed under s. 263 is hereby cancelled. 13. In the result, the appeal is allowed.
|