https://www.taxtmi.com/caselaws?id=25561 The court upheld the Income-tax Officer's decision to deny the change in the previous year requested by the assessee, citing potential revenue loss as a valid reason. The court emphasized the Officer's discretionary power in permitting such changes and ruled that the refusal was not arbitrary. The judgment highlighted the importance of considering revenue implications and the reasonableness of the request when deciding on changes in the previous year. The writ petition was dismissed, and the interim order was vacated, with no costs awarded. en-us Fri, 04 Jul 1986 00:00:00 +0530 Fri, 29 Jan 2010 13:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25561 The court upheld the Income-tax Officer's decision to deny the change in the previous year requested by the assessee, citing potential revenue loss as a valid reason. The court emphasized the Officer's discretionary power in permitting such changes and ruled that the refusal was not arbitrary. The judgment highlighted the importance of considering revenue implications and the reasonableness of the request when deciding on changes in the previous year. The writ petition was dismissed, and the interim order was vacated, with no costs awarded. Case-Laws Income Tax Fri, 04 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25561