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1972 (1) TMI 28 - HC - Income Tax
Whether, on the facts and circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner directing the Income-tax Officer to make a fresh assessment after issuing a proper notice under section 23(2) of the Income-tax Act, 1922, for the assessment year 1960-61 – held that Appellate Assistant Commissioner was correct in exercising the power under s. 31(3)(b) and the Tribunal was justified in upholding that order