Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1925 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1925 (9) TMI 3 - HIGH COURT OF MADRASExtract: ....... 23 (3) and not Section 23 (4) and that the Income Tax officer's use of the words "to the best of his judgment," which he should not have used, has led to the contention that it was a case falling within Sub-section (4) though it is not. There is no question to discuss here and this petition must be dismissed with costs (₹ 150).
|