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2002 (12) TMI 37 - HC - Income Tax"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in cancelling the order passed under section 263 of the Income-tax Act? - 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to revenue deduction amounting to Rs. 14,27,799 on account of revaluation of securities, when such securities are to be classified in 'investment account' in the light of the Supreme Court's decision in Vijaya Bank Ltd. v. Addl. CIT ?" - Hence, without answering the question of law referred to us, we remit the matter back to the Tribunal and the Tribunal is directed to consider the questions afresh in accordance with law
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