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2000 (2) TMI 234 - AT - Income Tax
Extract:
.......ched the Settlement Commission, but as the Settlement Commission did not accept the petition, the assessee is not bound by its petition at this stage and, hence, any adverse cognizance cannot be taken of the assessee s petition before the Commission in view of our finding given in paras 33 and 34. 39. In the result, the appeal is allowed pro tanto.