Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 612 - AT - Income TaxExtract: ....... make assessment under section 143(3) of the Income-tax Act. The Assessing Officer could have done if it authorised under the law. The directions issued by the learned CIT(Appeals) are without jurisdiction and are hereby set aside. The adjustments made by the Assessing Officer are cancelled. 6. In the result, the assessee’s appeal is allowed.
|