PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

220. But if any limitation for recovery of any taxes was to be provided for, the same should have been done by using a clear and unequivocal language by the Legislature in Chapter XVI itself. Recovery of tax is also an incidence of taxation. It is now well known that there cannot be any intendment so far as the imposition