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2005 (9) TMI 28 - HC - Income TaxIndustrial Undertaking - "Whether, the Appellate Tribunal is right in law and on facts in setting aside the order made by the Commissioner of Income-tax under section 263 of the Act whereby he had directed the Income-tax Officer to pass a fresh order withdrawing the deduction granted under section 80-I?" - it is held that the Tribunal is right in law and on the facts in setting aside the order made by the Commissioner of Income-tax under section 263 of the Act, whereby he had directed the Income-tax Officer to pass a fresh order withdrawing the deduction under section 80-I of the Act. The reference is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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