Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (2) TMI 164 - ITAT MADRAS-AExtract: ....... see it, the said conclusion of the Commissioner of Income-tax goes counter to the very scheme of the Act. We, therefore, hold that the CIT was not justified in passing the impugned orders in revision. We, therefore, set aside the two orders in question and restore that of the Assessing Officer. 21. In the result, the assessee s appeals are allowed
|