Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (2) TMI 511 - AT - Income TaxExtract: .......d as erroneous and prejudicial to the interests of the Revenue, unless the view taken by the Income-tax Officer is unsustainable in law. 14. In any view of the matter, the impugned order of the Commissioner passed under section 263 of the Act cannot be sustained. We accordingly cancel the same. 15. In the result, assessee’s appeal is allowed.
|