The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

6], the Supreme Court was required to consider whether the expression ‘assessment order’ in Section 35 of the 1922 Act includes an order made under Section 23A which authorized the Income Tax officer to levy super tax at specified rates. Referring to Khemchand Ramdas as approved in C.A.Abraham, the Supreme Court held that, “the word ‘assessment’ is capable of bearing

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

V.V.S.RAO,RAMESH RANGANATHAN