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2010 (10) TMI 183 - HC - Income TaxReassessment – Assessing officer under section 143(1)(a) admitting claim of assessee in respect of incentive allowance – disallowance of claim in reassessment proceedings – Reassessment valid Question raised in respect of the assessment years 1994-95 to 1996-97 is that proceedings for reassessments were barred by limitation under section 149 of the Act - neither before the Commissioner of Income-tax (Appeals) nor before the Tribunal this plea was urged - The question raised does not arise from the order of the Tribunal. The same cannot be held to be a substantial question of law.
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