1983 (2) TMI 46 - HC - Income Tax

Summary

The High Court held that the Addl. Commissioner of Income-tax was not competent to file an application seeking a reference to the High Court for the assessment year 1959-60 under the 1961 Act. The reference should have been made under the 1922 Act. The petition challenging this was dismissed. (Case citation: 1983 (2) TMI 46 - PUNJAB AND HARYANA High Court)