1997 (9) TMI 61 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ruled in favor of the assessee in a tax case. The court found that the issue was a question of fact, not law, and upheld the decision of the Commissioner of Income-tax (Appeals) to set aside the order of the Assessing Officer under section 154 of the Income-tax Act, 1961. The Tribunal also affirmed this decision. The court concluded that no error was apparent for rectification, and therefore, ruled in favor of the assessee against the Revenue.