Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1971 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (8) TMI 30 - SC - Income TaxHeld that the Income-tax Officer would have jurisdiction to initiate proceedings under section 34(1)(b) of the Income-tax Act, 1922, which is in pari materia with section 15 of the Act if he acted on information received from the decision of the superior authorities or the court even in the assessment proceedings
|