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1982 (8) TMI 205 - ALLAHABAD HIGH COURTExtract: .......lating to the assessment year 1965-66. The same position existed during the assessment years 1963-64 and 1964-65. It must, therefore, be held that the assessments made by the Sales Tax Officer, Gorakhpur, in respect of the aforesaid years were rightly quashed by the revising authority. In the result, the petitions fail and are dismissed with costs.
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