Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1960 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1960 (10) TMI 6 - SC - Income TaxWhether in the circumstances of the case the assessment of a sum of ₹ 28,000 to income-tax in the hands of the assessee is legally valid under section 34 of the Income-tax Act ? Held that:- Learned counsel for the appellant has made a futile attempt to show that the appellant contested the quantum of assessment also and in the High Court the validity of assessment even with regard to its quantum was challenged. The record of the High Court settles the question conclusively ; and neither in the application for leave to appeal to this court, nor in the statement of the case filed here on behalf of the appellant, was it stated that learned counsel did not make the concession as recorded in the judgment of the High Court or that he disputed the quantum of assessment for any of the three years in question. Appeals dismissed.
|