COMMISSIONER OF INCOME-TAX vs. SARDAR LAKHMIR SINGH
The appeals are dismissed with costs, one hearing fee
- 0Supreme Court12 Dec 1962
For Respondent: SARDAR LAKHMIR SINGH
Section 31
reassessment were commenced
under the said sub-sections after the 8th day
of September 1948."
It was argued that the assessments are for the year ending
before April 1, 1948 and the assessments were commenced
under sub-ss. 1, 2 and 3 of s. 34 after September 8, 1948
and therefore sub-ss. 1, 2 and 3 must be deemed
