Dismissed
C.I.T. Patiala v. M/S Sant Ram Mangat Ram Chd.
Punjab & Haryana HCITR/133/1992
Case brief
AI extract
What is this about?
This court rejected a petition challenging an AIT appeal that set aside an income tax re-assessment order. Relying on the Supreme Court's Indian and Eastern Newspaper Society decision, the court held the assessment was validly based on audit advice and dismissed the matter.
What did the court decide?
The petition challenging the Income Tax Appellate Authority's dismissal of the reference was dismissed.