Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1994 (1) TMI 245 - AT - Income Tax
Extract:
....... as raised by the assessee is appealable in the light of the decision of the Supreme Court in the case of Central Provinces Manganese Ore Co. Ltd. v. CIT 1986 160 ITR 961. For the purposes of deciding the issue on merits, we restore the matter back to the file of the Commissioner of Income tax (Appeals). In the result, the appeal is partly allowed.