1985 (5) TMI 91 - AT - Income Tax

Summary

The appeal by the revenue was dismissed by the Appellate Tribunal ITAT Chandigarh. The dispute was about condonation of delay in reopening the case under section 146 of the Income-tax Act, 1961. The Tribunal followed the Punjab and Haryana High Court decision in the case of Manoj Ahuja and confirmed the order of the AAC.