Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (6) TMI 38 - CALCUTTA HIGH COURTExtract: .......the Commissioner of Income-tax (Appeals). The Tribunal has wrongly relied on the decision of this court in the case of Girdharilal Soni 1989 179 ITR 111, which has no application after the amendment in Explanation to section 271(1)(c). In the result, we answer the question in the negative, that is, in favour of the Revenue and against the assessee.
|