REGENT COMPUTRONICS PVT. LTD.

Y N Sharma Appellant

V/S

INCOME-TAX OFFICER Respondents

Referred Judgements :-

RAMPYARI DEVI SARAOGI VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED]
TARA DEVI AGGARWAL VS. COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA [REFERRED]
GEE VEE ENTERPRISE VS. ADDITIONAL COMMISSIONER OF NICOME TAX [REFERRED]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. JAY ENGINEERING WORKS [REFERRED]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. MUKUR CORPORATION [REFERRED]
J P SRIVASTAVA AND SONS KANPUR LIMITED VS. COMMISSIONER OF INCOME TAX U P [REFERRED]
COMMISSIONER OF INCOME TAX VS. RATLAM COAL ASH COMPANY [REFERRED]
COMMISSIONER OF INCOME-TAX VS. R K METAL WORKS [REFERRED]

JUDGEMENT

(1.) This appeal is directed against the order under section 263 passed by the Ld. Commissioner of Income Tax, Allahabad in respect of assessment year 1983-84.

(2.) The setting of the facts, which led to the action under section 263 and the subsequent order passed therein may be noted :-

(3.) The CIT held that once the aforesaid finding was reached, it had to be held that the order of the Income Tax Officer was erroneous and prejudicial to the interests of the Revenue. For the above proposition, he relied on the following three authorities :-

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Y N SHARMA Vs. INCOME-TAX OFFICER

Referred Judgements :-

JUDGEMENT

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