2002 (9) TMI 84

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..... and investment allowance allowed to the petitioner has been withdrawn for non-utilisation of the same within the statutory time limit. - It is an admitted position that the assessment was made and that order of assessment was subject to appeal and the appellate court has finally decided the matter. Thereafter, the respondent-Assistant Commissioner of Income-tax in exercise of power under sections .....

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..... within the statutory time limit. It is an admitted position that the assessment was made and that order of assessment was subject to appeal and the appellate court has finally decided the matter. Thereafter, the respondent-Assistant Commissioner of Income-tax in exercise of power under sections 154 and 155(4A) of the Income-tax Act issued notice to the petitioner to show cause as to why the afo .....

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