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2008 (11) TMI 234 - HC - Income TaxAppeal to ITAT – monetary limit – CBDT instruction – change of head of income – income from other sources versus salary income - held that - instruction fixing monetary limit for filing of appeal u/s 268A before the Tribunal has statutory flavour and in the back-ground thereof, we are of the opinion that the appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals) was wholly unjustified - that the Tribunal was justified in affirming the change of head of income, income from other source declared by the assessee to income from salary by the Assessing Officer in exercise of the power under section 143(1)(a) of the Act. The natural corollary of the answer of the aforesaid question is that the finding of the Tribunal in regard to the change of head of the income is legal and valid
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