Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 135 - AT - Income TaxExtract: .......ith the learned Accountant Member that the matter should go back to the Commissioner with a direction to dispose of the proceedings under section 263(1) afresh after giving reasonable opportunity to the assessee. 4. The matter will now go back to the regular Bench which heard the appeal, for disposal, in accordance with the opinion of the majority.
|