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2003 (5) TMI 208 - AT - Income Tax
Extract:
....... to the assessment year in question. This was clarified by the Board vide its Instruction No. 1964 dt.17th March, 1999. In view of the facts mentioned above, we hold that the assumption of jurisdiction by the CIT under s. 2 of the Act was illegal and the order passed by him is quashed. 25. In the result, the appeal filed by the assessee is allowed.