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1970 (11) TMI 1 - SC - Income Tax
Assessment was set aside on the ground that the notice was not given - Therefore, the finding and direction was necessary to the assessment proceedings - Accordingly, the assessment proceedings were not time-barred - High Court was in error in holding that the second proviso to section 34(3) of the Act did not save the assessments and, therefore, we set aside the judgment of the High Court