1981 (3) TMI 19 - PUNJAB AND HARYANA HIGH COURT - Income Tax

Extract:
....... number of adult partners from 10 to I 1, when the Additional Commissioner had not, in fact, relied upon the said change in holding the ITO s order dated October 20, 1970, to be erroneous. Thus, the answer to the said question is in favour of the assessee and against the Revenue. The references stands answered accordingly with no order as to costs.