1940 (10) TMI 16 - AT - Income Tax

Summary

The application under Section 66(3) of the Indian Income-tax Act was dismissed by the Appellate Tribunal ITAT Nagpur. The Commissioner's refusal to state a case was upheld as no question of law arose. The Income-tax Officer properly proceeded under Section 13, and the computation was scrutinized. The application was dismissed with costs fixed at Rs. 100.