Anil Sanghi vs Assistant Commissioner Of Income Tax

Authority: ITAT Tribunal/Court: Delhi Date: 2003-03-07 AY: 1976-77 Section: 115JA Acts: Income Tax Act 1961 Result: Revenue Citation: (2003) 79 TTJ (Del)(SB) 517 : (2003) 85 ITD 73 (Del)(SB) Justices: V. Dongzathang, President; R.M. Mehta, Vice President & R.K. Gupta, J. Appeal No: IT(SS)A No. 373/Del/1997
Whether the provisions of section 249(4) of the Income Tax Act, 1961 are applicable in respect of the first appeal before the Tribunal under section 253(1)(b) --- Held No

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