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of <h1>High Court rules in favor of assessee, upholds Tribunal's cancellation of Income-tax Officer's orders.</h1> The High Court of Bombay ruled in favor of the assessee, holding that the Income-tax Officer's orders under section 13(1)/14(1) of the Surtax Act were ... Company, Rectification, Reserves, Surtax The High Court of Bombay ruled in favor of the assessee, stating that the Income-tax Officer's orders under section 13(1)/14(1) of the Surtax Act were incorrect. The Tribunal cancelled these orders based on the lack of apparent mistake or a mistake that could not be resolved easily. The court referenced previous decisions and concluded in favor of the assessee, with no costs awarded.
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