Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (7) TMI 5 - CALCUTTA HIGH COURTExtract: .......rvation which we have quoted before. The new angle from which Dr. Pal asked us to interpret the said section, as we have noted before, makes no difference to the construction of the provisions of the said sub-s. (4) of s. 139 as we have observed before. In the result, the appeal is dismissed. No order as to costs. SANKAR PRASAD MITRA C.J. -I agree.
|