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Inspecting Assistant Commissioner ... vs Poomuilli Manakkal Parameswaran ... on 18 August, 1971
cites
Section 29 in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
Section 18 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
Section 35 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
Section 2 in Income Tax Rules, 1962 [Entire Act]
Section 10 in The Kerala Agricultural Income Tax Act, 1991 [Entire Act]
Section 14 in Income Tax Rules, 1962 [Entire Act]
Additional Income-Tax Officer, ... vs A. Thimmayya And Ors. on 9 November, 1964
Now turning to s. 29 of the Act before its amendment,. it
corresponded with s. 25-A of the Indian Income-tax Act,
1922. The scope of s. 25-A of the Indian Income-tax Act,
1922 came up for consideration both before the Judicial
Committee as well as before this Court in various cases. It
is sufficient if we refer to the decision of this Court in
Additional Income-tax Officer Cuddapah v. A. Thimmayya and
another (1). Therein this court considered the object with
which that provision was enacted as well as its scope.
Delivering judgment of the Court Shah, J. (as he then was)
observed :