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1996 (4) TMI 164 - AT - Income Tax
Extract:
.......r the above circumstances, especially in the light of the circulars issued by the Central Board of Direct Taxes, we hold that the Commissioner of Income-tax was not justified in revising the assessment of the Assessing Officer. Hence we set aside the order of the CIT and restore that of the Assessing Officer. 6. In the result, the appeal is allowed