https://www.taxtmi.com/caselaws?id=26203 The High Court of Punjab and Haryana declined the reference brought by the Revenue, as it determined that the consent for changing the previous year under section 3(4) of the Income-tax Act, 1961 had been granted. The court found that the Appellate Tribunal's decision to affirm the order of the Income-tax Officer was correct, as it was based on the factual determination that consent had been given. Consequently, the court concluded that no legal issue necessitated its intervention, and no costs were awarded in the case. en-us Mon, 07 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 13:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26203 The High Court of Punjab and Haryana declined the reference brought by the Revenue, as it determined that the consent for changing the previous year under section 3(4) of the Income-tax Act, 1961 had been granted. The court found that the Appellate Tribunal's decision to affirm the order of the Income-tax Officer was correct, as it was based on the factual determination that consent had been given. Consequently, the court concluded that no legal issue necessitated its intervention, and no costs were awarded in the case. Case-Laws Income Tax Mon, 07 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26203