1997 (1) TMI 54 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......aken by the Appellate Tribunal that the assessment of the income surrendered without any inquiry, will be prejudicial to the interests of the Revenue. For the above reasons, we answer the aforementioned question in the affirmative, that is, in favour of the assessee and against the Revenue (sic). Interim order dated January 22, 1982, is discharged.