TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court rules against Commissioner in tax assessment dispute, emphasizes lack of authority</h1> <h3>Commissioner Of Income-Tax Versus Smt. Sharda Devi Lath</h3> Commissioner Of Income-Tax Versus Smt. Sharda Devi Lath - [1989] 175 ITR 566 The High Court of Patna ruled on questions of law arising from an application by the Revenue under section 256(1) of the Income-tax Act, 1961. The court held that the assessment orders were not erroneous, the Commissioner of Income-tax did not follow natural justice principles, and the impugned order was based on surmises. The court also stated that the Commissioner could not set aside an assessment order made under Section 143(1) and cancelled the consolidated order passed by the Commissioner. The court referred to previous decisions and ruled in favor of the Revenue.
TaxTMI 