THE COLLECTOR OF CENTRAL EXCISE, MADRAS vs. M/S M.M. RUBBER & CO
C.A. No.-006071-006071 - 1990Supreme Court04 Sept 1991
For Respondent: M/S. M.M. RUBBER & CO. TAMIL NADU
Section 35ESection 35E(1)Section 35E(3)Section 35E(4)Section 35LSection 3S
reassessment power under Section 34(2) of the
Income Tax Act, 1922 which read as follows:
"No order of assessment under Section 23 or of
assessment or reassesment under sub-section
(1) of this section shall be made after the
expiry, in any case to which clause (c) of
sub-section (1) of section 28 applies, of
eight years
