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1997 (5) TMI 96 - ITAT MADRAS-C
Extract:
....... deciding the appeals in Accordance with the opinion of the majority. Per Shri. G. Chowdhury, Judicial Member -- In confirmity with the majority decision, we hold that in this case the Commissioner of Income-tax has no jurisdiction to invoke the provisions of section 263 of the Income-tax Act, 1961. In the result, the asssessee s appeal is allowed.