1971 (8) TMI 3 - SUPREME COURT

When the original assessment of a registered firm was made on slab rate as per Finance Acts and partners assessed as non-residents, whether assessment can be rectified to apply maximum rate - Income-tax Officer cannot go into the two scopes of the provisions of Act in a rectification proceeding - HC was not justified in going into the question whether the original assessments were in accordance with the law - Revenue's appeal is dismissed