Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1973 (6) TMI 24 - HC - Income Tax
Extract:
.......ly, 18th August, 1961. If that be so, the impugned orders of rectification made by the Income-tax Officer must be held to be within the time limit prescribed by section 35, sub-section (5). These were the only grounds urged on behalf of the petitioner and since there is no substance in them, the petition fails and the rule is discharged with costs.