1992 (9) TMI 22 - HC - Income Tax

Extract:
.......ity.Therefore, assuming as a hypothesis that the revised return was a valid one, the Tribunal should have set aside the assessment so that the supervening irregularity is removed. In that view of the matter, we answer the second question as well in the negative and in favour of the Revenue. There will be no order as to costs. J. N. HORE J.-I agree.