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1973 (9) TMI 11 - HC - Income Tax" 1. Whether, Commissioner having authorised an appeal against the order of the Appellate Assistant Commissioner was justified in passing an order under section 33B relying solely on the very order of the Appellate Assistant Commissioner for the purposes of holding that the order of the Income-tax Officer was erroneous in so far as it was prejudicial to the interest of revenue ? 2. Whether section 33B proceedings can be taken against the legal heirs of a deceased assessee, and if so, whether the proceedings taken in this case by issue of a notice on an heir who was the karta of the Hindu undivided family are valid ? 3. Whether the legality of an assessment which had become final could be challenged in the proceedings taken by the Commissioner of Income-tax under section 33B of the Indian Income-tax Act, 1922 ? " - We answer the first question in the negative, and the second question in the affirmative, and return the third question unanswered
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