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1965 (2) TMI 101 - CALCUTTA HIGH COURT
Extract:
.......ividual benefit, there is a prima facie difficulty in my way to hold that there can be waiver of the notice under section 34 of the Income-tax Act. The subsequent conduct of the assessee is also of no moment. For these reasons the answer given by my learned brother in favour of the assessee along with the order for costs, has my entire concurrence.