2000 (12) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vedi, Advocates ORDER This is an appeal by the Revenue against the judgment and order of the High Court at Madras (see [1997] 225 ITR 214). The High Court answered in the affirmative and in favour of the assessee, the following question : "Whether, the Appellate Tribunal is correct and justified in law in holding that the expression 'an assessment' to be made under section 1....