1999 (10) TMI 18 - HC - Income Tax

Summary

The High Court of Allahabad ruled that in reassessment proceedings, the Income-tax Officer cannot add/disallow items allowed in the original assessment unless they relate to the escaped income being reassessed. The judgment was based on the Supreme Court's decision in CIT v. Sun Engineering Works P. Ltd. [1992] 198 ITR 297. The court answered the referred question in favor of the respondent and against the Commissioner.