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    <title>1982 (5) TMI 6 - CALCUTTA High Court</title>
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    <description>The High Court affirmed the Tribunal&#039;s decision regarding the locus standi of P. Bhaskara Rao to intervene in the appeal and prosecute it. The Court upheld the Tribunal&#039;s ruling that the disclosure petition should have been accepted as a whole, directing a fresh determination by the ITO. The Court ruled in favor of the assessee on both issues, with each party bearing its own costs.</description>
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    <pubDate>Wed, 12 May 1982 00:00:00 +0530</pubDate>
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      <description>The High Court affirmed the Tribunal&#039;s decision regarding the locus standi of P. Bhaskara Rao to intervene in the appeal and prosecute it. The Court upheld the Tribunal&#039;s ruling that the disclosure petition should have been accepted as a whole, directing a fresh determination by the ITO. The Court ruled in favor of the assessee on both issues, with each party bearing its own costs.</description>
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      <pubDate>Wed, 12 May 1982 00:00:00 +0530</pubDate>
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