Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (9) TMI 111 - ITAT AMRITSARExtract: ....... of the ITO recorded under s. 171 was erroneous and prejudicial to Revenue. We set aside his order passed under s. 263(1) and restore the finding of the ITO recorded under s. 171. 21. For the same reasons we set aside orders passed by CIT under s. 263(1) against assessment order for year 1975-76 and 1976-77 and restore the orders of the IT Officer.
|