Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (9) TMI 76 - HC - Income TaxExtract: ........T. Act, 1961, read with the Explanation. 2.-The Tribunal was, for the reasons mentioned by it in its judgment, not justified in holding that the onus that lay on the assessee in view of the Explanation to s. 271(1)(c) of the I.T. Act, 1961, had been discharged. As no one has appeared for the assessee, we direct the parties to bear their own costs.
|