1987 (10) TMI 23 - HC - Income Tax

Summary

The High Court of Allahabad allowed the writ petition under Article 226 of the Constitution. The assessment order made ex parte was challenged before the Appellate Assistant Commissioner, who rejected the medical certificate provided by the petitioner. The Commissioner failed to record a finding on this vital point, so the court quashed the Commissioner's order and directed a re-decision after considering the medical certificate.