In Taxc/23/2010 Of Kishore Kumar Baid v. Asst. Commissioner Of Income Tax, the High Court (2009) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
WWIN THE HIGH COURT OF JUDICATURE CHHATTSIGARH,AT BILASPUR@msm aamlome TaxAeal No.I 200?/Occ,Z3/C)\V‘KishoreAppellant Kumar Bald¢.(Assessee)S/o Late Bhanwarlal Baidaged about 50 yearsresident of Sadar BazarRajnandgaon (C.G.)'Q~$9xQ.9e?VersusQxgsg’§Respondents:[W“Assis'tant]Commissionerf(Revenue)of Income Tax Circle 1(2)Raipur (C.G.)MMemo of appeal under section 260-A of the Income Tax Act 1961
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