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1999 (12) TMI 862 - AT - Income Tax
Extract:
.......ers under section 263, as the conditions precedent for exercising revisionary jurisdiction, viz., the order must be erroneous as also prejudicial to the interest of the revenue, did not exist. Therefore, the impugned order dated 19-3-1999 pertaining to both the assessment years involved is hereby quashed. 17. In the result, the appeals are allowed.