Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1954 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1954 (9) TMI 37 - HC - Income TaxExtract: .......opinion unsustainable. In view of the interpretations which I have put on sections 13 and 15 of the Excess Profits Tax Act, no question of limitation arises and it cannot be said that the notice issued by the Excess Profits Tax Officer on the 8th March, 1950, was barred and I would therefore answer the question in the negative. Falshaw, J.-I agree.
|