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Sahu Rajeshwar Nath vs Income-Tax Officer, C-Ward, Meerut And ... on 4 September, 1968

That was a case where no question arose about the liability of the appellant therein under the provisions of the Income-tax Act such as section 24B of the Income-tax Act, 1922, which is almost identical with section 7C(1) of the Act and that because of that under section 868 29 of the Income-tax Act a notice of demand was obligatory as a condition precedent to the institution of certificate proceedings for recovery of the dues as arrears of land revenue. The aforesaid decision of this Court in Sahu Rajeshwar Nath's case (supra) is, therefore, of no assistance to the learned counsel.
Supreme Court of India Cites 19 - Cited by 28 - Full Document
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