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2004 (10) TMI 52 - HC - Income TaxDepreciation - expenditure incurred for travel tour of the managing director - Petitioner contend that Assessing Officer has no jurisdiction or authority to issue the impugned notices. By the earlier order, the issue of depreciation of the electric meters and the amount of expenses incurred on account of foreign tour undertaken has been decided and consequently recomputed income and allowed refund. It is clear from the aforesaid order that the assessment for the relevant year, viz., 1994-95, is a complete one and by this impugned notice the Assessing Officer has sought to do piecemeal assessment. - I do not think, therefore, that the Assessing Officer has exceeded his jurisdiction or has improperly exercised jurisdiction. The order dated February 12, 2002, substantially relates to the reassessment under section 147 of the said Act in relation to the payment of sales tax. Therefore, I dispose of the writ petition having found no merit in the contention upon deep and close scrutiny
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