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1963 (11) TMI 3 - SC - Income TaxWhether on the facts and in the circumstances of the case, was the order of assessment made by the Income-tax Officer under section 23(4) on September 30, 1953, bad in law? If the answer to the above question is in the negative, was not the applicant liable for the amount of tax payable as determined in that order of assessment by reason of the terms of section 44 of the Income-tax Act ? Held that:- The answer to the first question will be in the negative. If the order of assessment is held to be valid, the application made by the respondent for setting aside the assessment on the ground that he was not served with the notice of assessment must fail. The second question will be answered as follows : " The applicant was liable for the amount of tax payable under the order of assessment. " Appeal allowed.
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