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2002 (9) TMI 270 - AT - Income Tax
Extract:
.......mined. 74. Ground No. 6 The CIT(A) erred in observing to examine the case from prosecution angle. The appellant should have raised this point at the relevant time. In this case no prosecution has so far been launched. Therefore, we decline to express our opinion on this issue. 75. In the result, the assessment is annulled and the appeal is allowed.