Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1967 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1967 (8) TMI 28 - MADRAS HIGH COURTTravancore Income Tax Act - section 41 - section 13 of the Finance Act, 1950, the law relating to income-tax in operation in Part B States ceased to have effect except for purposes of levy, assessment and collection of income-tax and super-tax in respect of any period not included in the previous year - effect of s. 13 of the Finance Act, 1950, was not to repeal s. 41(1) - since extended period of limitation, eight years, was still available even after April 1, 1950, hence, assessments made for the years 1122 to 1124 (Malayalam) on July 12, 1955, and July 29, 1955, are within time
|