SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
set up the procedure to assess such
income, the Courts cannot supply it. The expression
"assessee" in section 2(2) as substituted by the
Indian Income Tax (Amendment) Act, (25 of 1953),
with effect from April 1, 1952, means a person by
whom income-tax or any other sum of money is
payable under the Act, and includes every person
