Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1990 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (12) TMI 54 - ALLAHABAD HIGH COURTExtract: ....... Lal Ram Nath 1977 106 ITR 342. The said decision was overruled in Vishwanath Seth v. CIT 1984 146 ITR 249 (All) FB . Having regard to the said Full Bench decision and in view of the provisions of section 187(2) of the Act, we must answer the question referred to us in the negative, i.e., in favour of the Revenue and against the assessee. No costs.
|