https://www.taxtmi.com/caselaws?id=26788 The High Court ruled in favor of the Revenue in a case involving the assessment of extra shift allowance for a seasonal sugar mill. The Court held that the Income-tax Officer rectified the initial assessment based on settled law at the time, as there was no conflict of judicial opinion then. The Court found that the Tribunal erred in suggesting doubt in the absence of a Supreme Court decision. Therefore, the Court answered the reference question negatively, supporting the Revenue's position due to the uniformity in court decisions post the rectification. en-us Fri, 05 Jul 1985 00:00:00 +0530 Mon, 08 Feb 2010 14:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26788 The High Court ruled in favor of the Revenue in a case involving the assessment of extra shift allowance for a seasonal sugar mill. The Court held that the Income-tax Officer rectified the initial assessment based on settled law at the time, as there was no conflict of judicial opinion then. The Court found that the Tribunal erred in suggesting doubt in the absence of a Supreme Court decision. Therefore, the Court answered the reference question negatively, supporting the Revenue's position due to the uniformity in court decisions post the rectification. Case-Laws Income Tax Fri, 05 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26788