Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (9) TMI 299 - ITAT BANGALORE-BExtract: .......e farmers were examined by the Revenue authorities, even in the absence of the assessee. Under these circumstances, the order of the learned first appellate authority cannot be upheld in the absence of any nexus with the assessee as we have discussed in the preceding paras. The same is reversed. In the result, the appeal of the assessee is allowed.
|