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1979 (7) TMI 50 - HC - Income Tax
Extract:
.......n assessment, the Commissioner had power to correct it under s. 264(1). In our opinion, therefore, the Commissioner was wrong in not giving relief to the petitioner in respect of over-assessment as a result of under-totalling of the purchases to the-extent of Rs. 20,000. Rule made absolute accordingly. Respondent to pay the costs to the petitioner.