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1962 (11) TMI 50 - SC - Income TaxApplication under article 226 of the Constitution made by the respondent-assessee for a writ quashing an order of assessment made under section 34 of the Income-tax Act, 1922 questioned - Held that:- Appeal dismissed. State sought leave to contend that the order of July 30, 1957, could be supported under section 35 of the Income tax Act. This leave was refused for such a point was not raised in the court below and the action by the revenue authorities had expressly been taken under section 34 of the Act.
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