Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2001 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (7) TMI 303 - AT - Income TaxExtract: .......th Prasad (1969) 72 ITR 194 (SC) (2) CIT vs. Tyaryamal Balchand (1987) 62 CTR (Raj) 216 (1987) 165 ITR 453 (Raj) and (3) CIT vs. K.S.M. Guruswamy Nadar and Sons (1984) 149 ITR 127 (Mad). 12. In the result, ground No. 1 is decided in favour of the Revenue and against the assessee and ground No. 2 is restored to the file of the AO for readjudication.
|