Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (5) TMI 10 - HC - Income TaxExtract: .......m part of the adjudicatory process while making the original assessment. In a given case, the Commissioner can also exercise power under section 263, if the requisite conditions are satisfied. We, accordingly, answer the references made to us in the affirmative, in favour of the assessee and against the Revenue. No costs. S. K. MOHANTY J. -I agree.
|