1971 (3) TMI 28 - ALLAHABAD HIGH COURT - Income Tax

Head Note / Extract:
Whether the Commissioner of Income-tax was competent to take proceedings under section 33B and to pass an order under section 33B - If, yes, whether the order passed by the Commissioner of Income-tax under section 33B was a valid and proper order - Tribunal is right in holding that the order of the Commissioner of Income-tax under section 33B was fully within his competence and was a valid and proper order