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<h1>High Court confirms Tribunal decision on income tax assessment for forest contracts; Commissioner directed to pay costs.</h1> <h3>Commissioner of Income-Tax, Uttar Pradesh Versus Hirdey Narain Yogendra Prakash.</h3> Commissioner of Income-Tax, Uttar Pradesh Versus Hirdey Narain Yogendra Prakash. - [1971] 82 ITR 136 The High Court of Allahabad ruled in a case involving an income tax assessment for a registered firm engaged in forest contracts. The Appellate Tribunal held that the Appellate Assistant Commissioner exceeded his jurisdiction by determining that a sum of Rs. 1,00,000 was assessable in a different year. The Tribunal's decision was upheld, and the Commissioner of Income-tax, U.P., was ordered to pay the assessee Rs. 200 as costs. (Case Citation: 1970 (9) TMI 23 - ALLAHABAD High Court)