Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1937 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1937 (12) TMI 9 - HC - Income TaxExtract: .......of the Legislature it should have expressed itself in clearer terms. An income which has once escaped cannot be assessed or re-assessed after the expiry of the period of limitation. See Ganesh Das, In re, and Ganga Sagar v. Emperor. We, therefore, answer the third question also in the negative. The assessee will get his costs from the Commissioner.
|