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TypeBare Act JurisdictionCentral Government

Finance Act 1972 Section 58

Amendment of Section 25

~1 min read
https://sooperkanoon.com/act/36348

Bare act section · Research

About this section

Finance Act 1972 Section 58 is part of Finance Act 1972 - Amendment of Section 25. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 25 of the Companies (Profits) Surtax Act, in sub-section (2), after clause (c), the following clause shall be inserted, namely :-

"(cc) the circumstances in which, the conditions subject to which and the manner in which, the Appellate Assistant Commissioner may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the Income-tax Officer;".

Miscellaneous

Frequently asked questions

What does Finance Act 1972 Section 58 provide?

Section Section 58 of the Finance Act 1972 (Amendment of Section 25) is reproduced on this page as part of the Finance Act 1972. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1972 Section 58?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1972 Section 58. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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