1987 (5) TMI 17 - HC - Income Tax

Summary

The High Court of Patna ruled that the order passed under section 184(7) of the Income-tax Act by the Income-tax Officer is appealable. The decision was based on previous court rulings. The reference was answered in favor of the assessee, with no order as to costs. The order will be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna.