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1. The questions referred to this Court for determination under Section 66 (1). Income-tax Act are:

1. Whether the proceedings under Section 34 of the Act have validly been initiated and completed for the four assessment years in question?
2. Whether the trust deeds are voidable or void and whether the assessee can be assessed in regard to the properties under Section 9 of the Income-tax Act and for any period before the date of the Judgment in the O. S. No. 105 of 1949 on the file of the Subordinate Judge, Madurai?,