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1973 (2) TMI 2 - SC - Income Tax
Income-tax Officer proceeded only on the basis of section 34(1)(b) and not on the basis of section 34(1)(a). He himself had declined to proceed on the basis of section 34(1)(a) for whatever reason it may be. Therefore, it was not open to the Tribunal to justify the proceedings taken by the Income-tax Officer under section 34(1)(a)