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1972 (12) TMI 27 - HC - Income TaxThis is a petition for the issue of a writ of prohibition prohibiting the respondent from recovering the amount of the annuity deposit under the Income-tax Act, 1961, in pursuance of his notice of demand - Whether omission of annuity deposit payable before 1st April, 1967 could be assessed and recovered even after that date - We have to reject the petitioner's contention that there is no accrued liability before April 1, 1967, so as to invoke section 6 of the General Clauses Act. In this case, there being a liability to pay the annuity deposit, the Income-tax Officer was justified in issuing the demand based on the order of assessment which can also be constructed as an order under section 280K. The petition, therefore, fails and is dismissed
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