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2002 (5) TMI 20 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Income tax Officer was justified in passing order under section 154 of the Income-tax Act, 1961?" - Rectification Of Mistakes, Representative Assessee, Trustee - Tribunal was right in holding that since such an issue was not raised by the assessee-trust during the assessment proceedings by stating that the income in question was not taxable, it could not be raised now in the rectification proceedings. - For the reasons that we have given hereinabove, we hold that the Income tax Officer was justified in passing the rectification order under section 154 of the said Act.
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