Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1977 (4) TMI 23 - HC - Income Tax
Extract:
.......e petitioner s application for refund of income-tax. If the Income-tax Officer holds that the petitioner does not come within the ambit of section 10(22) of the Act, it will be open to him to make a fresh order of assessment against the petitioner for the year 1974-75. In the circumstances of the case, we direct the parties to bear their own costs.