Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1984 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (3) TMI 19 - HC - Income TaxExtract: ....... Court in Kalloomal Tapeswari Prasad (HUF) v. CIT 1982 133 ITR 690. This decision of the Supreme Court clearly supports the construction which I have placed on s. 171 of the I.T. Act. In the circumstances, the challenge against the impugned orders fails. The original petitions are accordingly dismissed. The parties will bear their respective costs.
|