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1981 (7) TMI 45 - BOMBAY HIGH COURTExtract: .......d to go behind the certificate. Accordingly, the order passed by the Commissioner withdrawing the certificate deserves to be quashed. In the result, the rule is made absolute with costs. The judgment and order dated March 23, 1978, passed by the Commissioner of Income-tax, Pune-II, Pune, in Case No. Pn/V.D.S./A/16-9/75-76 are quashed and set aside.
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