1989 (3) TMI 45 - HC - Income Tax

Summary

The High Court of Calcutta upheld the Tribunal's decision that the assessee was not given a reasonable opportunity to comply with the Income-tax Act notices. The Appellate Assistant Commissioner ordered a fresh assessment, which was upheld by the Tribunal. The High Court found no error in the Tribunal's decision and ruled in favor of the assessee. No costs were awarded.