Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1985 (5) TMI 113 - ITAT MADRAS-A
Extract:
.......the learned Vice President that the reassessment under section 147(b) in this case is invalid for the reasons stated by him. In the circumstances, I consider that the department s appeal on the merits of the assessee s claim does not survive for consideration and, therefore, I do not consider it necessary to express my views in respect of the same.