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1973 (8) TMI 1 - SUPREME COURT
Whether, in the case of the appropriate HUF and having regard to the second proviso to section 34(3) the reassessment made by the Income-tax Officer is governed by any limitation period - Whether in the case of the assessees, the remedy available to the Income-tax Officer had already become time-barred under section 34 before that section was amended in 1953 with retrospective effect from April 1, 1952 - second proviso to s. 34(3) was not applicable - Held that assessments were time barred