2002 (3) TMI 931 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the writ petition as it was seen as a delay tactic to avoid tax payment. The petition claimed that an application under section 154 of the Income-tax Act, 1961 was not disposed of by the Commissioner, but the court found no apparent error on record. The petitioner was advised to appeal to the Tribunal if not time-barred.