Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (2) TMI 73 - KARNATAKA HIGH COURTExtract: .......efore, in so far as it was held that only an error apparent on the face of the record could be rectified under section 61 of the Act after the regular assessment was made, there was no possibility of payment of interest under section 70(2) of the Act. Hence, this case is entirely distinguishable. In the result, we dismiss the writ appeal. No costs.
|