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1970 (3) TMI 16 - CALCUTTA HIGH COURT
Whether the Income-tax Appellate Tribunal was right in holding that the order of the Commissioner of Income-tax under section 33B was vitiated as it was passed on an erroneous finding that the Income-tax Officer had no jurisdiction over the assessee - since finding of the Commissioner that the ITO had no jurisdiction over the assessee was correct, Tribunal was wrong in holding that the order of the Commissioner under section 33B was vitiated