Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (10) TMI 102 - AT - Income TaxExtract: ....... the firm opinion that the action of the CIT was not justified and on merits also the claim of the assessee is allowable which was allowed by the AO correctly. In view of these facts and circumstances, we cancel the order of the CIT under s. 263 and restore the order of the AO passed earlier. 5. In the result, the appeal of the assessee is allowed.
|