Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (11) TMI 21 - MADRAS HIGH COURTRent paid for obtaining lease – deduction allowed initially but officer proposed to deny the benefit subsequently due to certain decisions of SC - Whether subsequently the assessment can be reopened – it cannot be said with certainty that there is no material on which the Income-tax Officer has acted and this is not a case where the notice was issued without jurisdiction or without statutory authority
|