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1971 (9) TMI 66 - SC - Income TaxWhether the powers exercised by the Agricultural Income-tax Officer were exercised within three years from the date of the assessment order, in respect of each one of those assessments? Held that:- The Agricultural Income-tax Officer was empowered to make the rectification under section 36 of the Act. But, from the material before us, it is not possible for us to decide which of all assessments would fall within the period prescribed in section 36 of the Act. For that reason these cases have got to go back to the High Court for deciding that question in accordance with this decision. Appeals allowed. Case remanded
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