Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1971 (8) TMI 26 - SC - Income Tax
Service of Notice - question whether the assessees had been served in accordance with the law or not is essentially a question of fact. The Income-tax Act provides for an appeal against the order under section 33B. Normally, the assessee should have gone up in appeal against the order under section 33B. They should not have been allowed to invoke the extraordinary jurisdiction of the High Court