1995 (12) TMI 40 - HC - Income Tax

Summary

The High Court of Allahabad directed the Appellate Tribunal to refer a question regarding the Assessing Officer's jurisdiction to change the status during assessment under section 143(1) of the Income-tax Act, 1961. The application made by the Revenue was allowed. [Case: 1995 (12) TMI 40 - ALLAHABAD High Court]