Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (3) TMI 46 - HC - Income TaxExtract: .......here, no notice has been served, this section will not come to the rescue of the Department. Moreover, this section came into force with effect from 1st October, 1975, whereas the proceedings in the instant case has been initiated earlier. For this reason also this section will not apply. In the result, the appeal fails and is dismissed with costs.
|