1981 (6) TMI 70 - AT - Income Tax

Summary

The appeals related to the assessment years 1975-76 and 1976-77. The dispute was about the cancellation of orders passed by the ITO under section 186(1) of the Act due to minors being wrongly shown as partners in a firm. The CIT (A) cancelled the ITO's orders based on Andhra Pradesh High Court judgments. The ITAT upheld the CIT (A)'s decision, dismissing the departmental appeals.