1979 (4) TMI 20 - HC - Income Tax

Summary

The petitioner sought to set aside proceedings under s. 154 of the I.T. Act initiated by the AAC. The AAC allowed deduction of gratuity, leading to an appeal by the ITO. The IAC filed an application under s. 154, contested by the assessee. The court dismissed the writ petition, stating the AAC should decide on the application first.