Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1984 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (11) TMI 79 - ITAT AHMEDABAD-AExtract: .......tion of sub-s. (9) in s. 171 of the Act, by the Finance (No. 2) Act, 1980, the entire case of the assessee falls to the ground like a house built of cards. In this view of the matter. we have no hesitation to hold that the Commissioner (A) had a jurisdiction to enhance the assessment in the manner he did. 17. In the result, the appeal is dismissed.
|