Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1965 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (10) TMI 86 - HC - Income TaxExtract: .......a) of section 34(1) we must come to the conclusion that the action of the Income Tax Officer in initiating the proceedings under clause (a) was without jurisdiction and was, therefore, bad in law. Accordingly, out answer is in the negative. The Commissioner will pay to the assessee the costs of this reference. 21. Question answered in the negative.
|