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Case Law Details

Case Name : DCIT Vs Oasis Textiles Ltd. (ITAT Ahmedabad)
Related Assessment Year : 2004-2005
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DCIT Vs Oasis Textiles Ltd. (ITAT Ahmedabad)

There is no dispute to the fact that the petition filed before the settlement commission disclosing an income of Rs.1,46,50,000/-was rejected. Once the petition got rejected, the only recourse available with the revenue to consider such amount disclosed in the settlement petition as the income under normal computation of income.

Indeed, the assessee disclosed the income declared in the settlement commission but has given the set off of the broug

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