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2003 (12) TMI 27 - KARNATAKA HIGH COURTKarnataka Agricultural Income Tax Rules, 1957 – Doctrine of merger - Correctness of the order by the Commissioner of Agricultural Income-tax - Whether the order dated October 16,1995, passed by the revisional authority is liable to be quashed on the ground that it was passed beyond the period of limitation? and 2. Whether the conclusion reached by the revisional authority that the order passed by the assessing authority allowing initial depreciation in favour of the assessee is erroneous in law and prejudicial to the interests of the Revenue is correct in law? – Both questions are required to be answered against the assessee – these revision petitions are liable to be rejected.
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