Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (2) TMI 1 - SUPREME COURT
ITO not considered HC decision available at time of original assessment - Validity of reassessment u/s 147 - Whether Tribunal is right in law in sustaining the assessment of the sum of $ 101,248 after having found that the departmental officers are bound by the circular of the Central Board of Revenue - in case of dissolution whether stock in trade is to be valued at market value - assessee's appeal is dismissed
