Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1931 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1931 (7) TMI 21 - HIGH COURT OF CALCUTTAExtract: .......er entitled the Income tax Officer to make an assessment in default upon the 19th. I would answer the question put to us in favour of the assessees and hold that the assessment made under Section 23, Sub-section (4) on 19th December is invalid. 14. The assessees must have their costs. H.G. Pearson, J. 15. I agree. Sarat Kumar Ghose, J. 16. I agree.
|