1969 (1) TMI 2

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..... or the Respondent : Sardar Bahadur , Vishnu B. Saharya and Miss. Yougindra Khushalani, Advocates JUDGMENT SHAH J.-- The question referred to the Tribunal is covered by the judgment of this court in M. M. Parikh, Income-tax Officer v. Navanagar Transport and Industries Ltd. This court held that an order passed under section 23A of the Indian Income-tax Act, 1922, after it was amended by the Fin .....

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..... ation prescribed by section 34(3) has no application. The appeal is therefore allowed and the order passed by the High Court is set aside. The answer to the question referred will be that the order is not barred by limitation under section 34(3) of the Income-tax Act, 1922. The appellant will be entitled to his costs from the respondent in this court. Appeal allowed.
Case laws, Decisions, J .....

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