Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 13 - MADRAS HIGH COURTExtract: .......that it is only when the assessee is able to plead and prove that prejudice has been caused otherwise than by mere rejection of his revision petition by the Commissioner that the assessee can invoke section 54 of the Act. No such prejudice has been demonstrated before us. The revision petitions, therefore, have to be, and are accordingly dismissed.
|