Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1990 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (9) TMI 40 - ORISSA HIGH COURTExtract: ....... order. The said decision has no application to the facts of this case since the defect envisaged under section 185(3) is a defect in the declaration but does not include a delayed declaration. In view of the aforesaid discussion, both the questions are answered against the assessee. There shall be no order as to costs. J. M. MAHAPATRA J. -I agree.
|