Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (10) TMI 124 - ITAT CALCUTTA-EExtract: ....... Scheme of the Act, the revenue in the years under appeal cannot assess more than what is declared and proved to be held by the assessee on the valuation dates. 12. For all these reasons the revenue cannot derive any support from the order of the Tribunal dated 20-2-1982. 13. In the result, the appeals of the assessee are allowed as indicated above
|