1978 (9) TMI 10 - HC - Income Tax

Burden Of Proof, New Industrial Units, Public Interest, Sales Tax, Tax Concession, Tax Holiday

Summary

The High Court of Andhra Pradesh declared the order of the Commissioner of Income Tax null and void due to lack of jurisdiction. The petitioner's applications for fresh assessments are to be considered by the IAC and ITO without influence from the Commissioner's order. The writ petition was disposed of with no costs awarded.