1987 (1) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re was no material to justify reopening of assessment under ss. 17(1)(a) and 17(1)(b) of the Act. The question involved is a question of fact and Therefore, we cannot interfere with the conclusion of the Tribunal. So far as the amounts outstanding are concerned, ld. counsel for the department submits that petitions under s. 256(2) in respect of Income Tax assessments have been rejected by this Cou....