1981 (2) TMI 125

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.... yr. 1977-78, inter alia, on the following grounds: "1 That the ld. CIT (A) has erred in law and on facts of the case in directing the ITO not to club the incomes of two periods but to make two assessment separately. 2. That the order of the Commr. (A) being erroneous in law one on facts may be set aside and the order of the ITO may be restored" The contentions and submissions have been h....

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....tions raised before the ITO were reiterated. The ld. CIT (Appeals) relying upon the ratio in the case of Badri Narayan Kashi Prasad vs. CIT, decided by the Full Bench of the Hon'ble High Court of Allahabad and reported in 1978 CTR (All) (FB) 390: (1978) 115 ITR 858 (All) (FB) directed the ITO not to club the income of the two periods but to assess the income of the assessee separately. The revenue....