1979 (1) TMI 142 - AT - Income Tax

Summary

The ITAT Jabalpur allowed the assessee's appeal in ITA No. 619 (Jab)/77-78, setting aside the CIT's order passed under s. 263 of the IT Act. The ITAT held that the CIT was not competent to revise the ITO's order for not complying with s. 144-B of the IT Act. The appeal in ITA No. 377 (Jab)/78-79 was allowed for statistical purpose, directing the AAC to dispose of the appeal according to law.