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1998 (12) TMI 51 - HC - Income Tax
Extract:
.......scaped assessment on account of erroneous computation of benefit under section 80HHC, it cannot but be held that the reasons recorded on file are a mere pretence. The action, therefore, must fail. Accordingly, this petition succeeds. The impugned notice dated February 18, 1997, is quashed. Rule is made absolute. There shall be no order as to costs.