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1997 (6) TMI 44 - ITAT CALCUTTA-E
Extract:
.......e law cited by the learned Departmental Representative are distinguishable on facts. The facts in the instant case are peculiar and need no repetition. We, therefore, hold that the order passed by the CIT under s. 263 is not in accordance with law. We quash the impugned order passed by the CIT and allow the appeal filed by the assessee accordingly.