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 87 - HC - Income TaxExtract: .......l available at the time of passing the order under section 263 but which was not available at the time the Income-tax Officer passed the impugned order dated August 29, 1981, under section 185 should be ignored ? This question, we answer in the negative, i.e., in favour of the Revenue and against the assessee. The reference is accordingly answered.
|