Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (3) TMI 71 - HC - Income TaxExtract: .......entitle him to claim deduction by way of an appeal or revision inasmuch as the higher claim was never sought at the time of assessment. The appellate authority can grant relief only to the extent it was declined unjustifiably by the lower authority. In the result, the petition is found to be without substance and is dismissed. No order as to costs.
|