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Jun 27 1955

Metropolitan Structural Works Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Decided on : Jun-27-1955

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 29 and 47(7)

Reported in : AIR1956Cal396,[1955]28ITR432(Cal)

Chakkavartti, C.J.1. The short point involved in this case is a point of limitation. It appears that the petitioner was assessed to a certain amount of tax and in respect of the amount so assessed, a...

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