Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (3) TMI 74 - HC - Income TaxExtract: .......ible, on the real income, the approach should be liberal in applying the procedural provisions of the Act. An appeal is but a continuation of the original proceeding and what the Income-tax Officer could have done, the appellate authority also could do. Therefore, our answer to the question referred is in the negative and in favour of the assessee.
|