2000 (7) TMI 6 - HC - Income Tax

Summary

High Court of Punjab and Haryana dismissed an appeal under section 260A of the Income-tax Act, 1961 regarding additions made to the rice account of an assessee for the assessment year 1989-90. The Income-tax Appellate Tribunal upheld the deletion of additions made by the Commissioner of Income-tax (Appeals). The court found no valid ground to entertain the appeal as detailed reasons were provided for the decisions. The appeal was dismissed.