Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 715 - AT - Income TaxExtract: .......the revenue has erred in relying on these case laws, which in fact support the view taken by us. On the anvil of aforesaid discussion and precedents, we hold that the learned Commissioner (Appeals) was correct in holding the impugned rectification order as invalid, being time-barred. 15. In the result, this appeal filed by the revenue is dismissed.
|