Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1961 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (7) TMI 87 - HC - Income TaxExtract: .......otice can, therefore, be said to have been issued in consequence of or to give effect to a finding contained in an order made under section 31 and would consequently be in time under the second proviso to sub-section (3) of section 34, if this section as amended in 1953 applies in this case. The appeal, therefore, fails and is dismissed with costs.
|