Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (2) TMI 36 - HC - Income TaxWhether, on the facts and in the circumstances of the case, the Tribunal was right in holding that it was within the competence of the Appellate Assistant Commissioner while disposing of the appeal under the Income-tax Act, 1961, to have set aside the assessment with a direction to the Income-tax Officer to make a fresh assessment from the return stage under the provisions of the Indian Income-tax Act, 1922 - we answer the question referred to us in the affirmative, that is, in favour of the department and against the assessee
|