Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (6) TMI 173 - AT - Income TaxExtract: .......stinguishable on the circumstances of the present case, because in that case no enquiry was at all made and hence the situation is quite different. In this view of the matter, we hold that the order of the learned CIT passed under s. 263 of the Act cannot be sustained. We direct accordingly. 11. In the result, the appeal of the assessee is allowed.
|