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2007 (2) TMI 176 - HC - Income Tax
Extract:
.......ustrial Co. Ltd. 2000 243 ITR 83 the exercise of power by the Commissioner under section 263 of the Act is not warranted, if it is assumed that two views are possible on the issue. Consequently, we are of the opinion that no substantial question of law arises for our consideration under section 260A of the Act. Accordingly, the appeal is dismissed.