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2004 (4) TMI 579 - JAMMU & KASHMIR HIGH COURT
Extract:
.......ise of jurisdiction by an ad judicatory authority and a citizen is subjected to tax not payable by him, interference by this Court is warranted. Respondent No. 2 is directed to re-assess the taxable income of the petitioner, by taking into consideration the benefit available to her under section 54F of the Income Tax Act and pass appropriate order.