Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2007 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (12) TMI 214 - SC - Income TaxHire Charges – Assessee claims as Business Income – AO held as Income from House Property – Commissioner (Appeals) confirmed the order of AO – on the basis of Commissioner (Appeals) notices u/s 148 issued for earlier years – Tribunal and confirmed the stand of Assessee as Business Income – HC confirmed the order of Tribunal – Revenue filed appeal before SC – SC observed that that in this case there were two separate proceedings involved, viz., order of Commissioner of Income-tax (Appeals) plus proceedings under section 148. Unfortunately, all proceedings are clubbed in the writ petitions. We do not know the exact status of those proceedings – Assessee directed to file an appeal before tribunal u/s 253(1)
|