1990 (8) TMI 105 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......assessment order and send the matter for a fresh assessment if he is satisfied that further enquiry is necessary, and that the order of the Income-tax Officer is prejudicial to the interests of the Revenue. For the above reasons, the question referred is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs.