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2002 (3) TMI 15 - HC - Income TaxReassessment, Limitation - "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the order of the Commissioner of Income tax (Appeals) in annulling the reassessment for the assessment years 1961-62 to 1969-70 framed by the Income-tax Officer under section 147(a) of the Income-tax Act, 1961, for bringing to tax as income of the assessee-company under the head 'Income from house property', in terms of the enhanced compensation in pursuance of the order of the Appellate Assistant Commissioner for the assessment year 1974-75?" - the answer to the question referred must, be answered in the affirmative, in favour of the assessee and against the Revenue.
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