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1961 (9) TMI 64 - HC - Income Tax
Extract:
.......1947-48, no return at all having been filed, it was not a case to which section 28(1)(c) applied. Accordingly, the case is not taken out of the operation of section 34(3) of the Act and the assessment made the period of four years is invalid. The review petition is allowed. In the circumstances, there will be no order as to costs. Petition allowed.