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2000 (12) TMI 6 - SC - Income TaxBanking Company - Interest On Securities - Rectification Of Mistakes - Whether, the Tribunal was right in law in canceling the rectification order of the Assessing Officer - Having regard to the difference of opinion among the learned judges of the High Court on the principal question, it is clear that there was a debatable question and no error on the face of the record which could be corrected by invocation of the provisions of section 154
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