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1 - 4 of 4 (0.57 seconds)Bansal And Co. vs Income-Tax Officer, D-Ward, Agra, And ... on 30 September, 1964
6. The substance of the argument on the side of the respondents is that the appellant ought to have denied his liability on oath on receipt of the notice dated May 24, 1965, and should not have waited till October 27, 1965, to make that denial. The learned single judge accepted this submission and expressed the opinion that in any case the denial should have been made before the issue of the tax recovery certificate by the Income-tax Officer, For this conclusion the learned judge relied upon a judgment of S. C. Manchanda J. of the Allahabad High Court in Bansal and Co. v. Income-tax Officer, D-Ward, Agra, [1966] 62 I.T.R. 402 (All.).
Article 226 in Constitution of India [Constitution]
Section 222 in The Income Tax Act, 1961 [Entire Act]
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