Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1975 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (9) TMI 6 - HC - Income TaxExtract: ........ That being the case, the Additional Commissioner had no jurisdiction to take proceedings under section 263 of the Act. The Tribunal, therefore, was right in the view it has taken. Accordingly, the question referred is answered in the affirmative and against the Department. The Department will pay the costs of the assessee. Advocate s fee Rs. 250.
|