Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1975 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (4) TMI 17 - HC - Income TaxExtract: .......e are, therefore, of the view that the present opinion of the Income-tax Officer amounts only to a change of opinion and on that ground the Income-tax Officer was not entitled to invoke the powers under section 147(b) of the new Act. We, accordingly, answer the reference in the affirmative and against the revenue, with costs. Counsel s fee Rs. 250.
|