Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (3) TMI 87 - HIMACHAL PRADESH HIGH COURTExtract: .......ubsisting assessment order till completion of a fresh assessment and it is the date of the fresh order of assessment which is relevant for computing the period of limitation for initiating proceedings for imposing penalty. In view of the above, the reference is answered in the affirmative, that is, in favour of the Revenue and against the assessee.
|