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2001 (7) TMI 21 - HC - Income Tax
Extract:
.......ove as held by the Supreme Court in the matter of Asst. CCE v. Dunlop India Ltd. 1985 154 ITR 172. In the aforesaid backdrop, for the reasons stated hereinabove, the impugned order of the Assessing Officer dated February 21, 1986, is quashed and set aside. In the result, the writ petition is allowed. Rule is made absolute with no order as to costs.