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The petitioners challenged the charge framed against them under section 276E of the Income-tax Act, which had been omitted from the law since April 1, 1989. The High Court remanded the matter to the trial court for a fresh order, considering the judgment in a similar case and the deletion of section 276E. The trial court was expected to give a new decision promptly, and the parties were scheduled to appear on April 22, 1999. The revision was finally disposed of with these instructions.
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