Supreme Court Allows Revenue's Appeal Against Income-tax Appellate Tribunal Order Amalgamating Income of Two Assessment Years. Tribunal's Direction to Reassess for 1952-53 and Allowance for Intangible Additions Held Without Jurisdiction Under Section 33(4) of Income-tax Act, 1922.
14 Feb 1969The appeal arose from income-tax assessments for the years 1952-53 and 1953-54 of the respondent-firm. For 1952-53, the Income-tax Officer (ITO) asses...
