Assessment Committee - Law Dictionary Search Results
Judgment
an independent proceeding in which the question of the right of the Income-tax Officer to proceed with the assessment on the basis of the notice that had been issued, and is alleged to have been served, has … civil cases a decree and not a judgment in the ordinary sense, Sevak Jeranchod Bhogilal v. Dalore Temple Committee, AIR 1925 PC 155. It is true that a decree follows a judgment but that does not mean
Import
import may be said to be complete for certain purposes say, sales tax purposes on their clearance after assessment of duties at the customs barrier but it is not complete in a real sense. Even the warehouse … Oxford Dictionary gives a similar meaning to both these words, Central India Spinning and Weaving Co. v. Municipal Committee, AIR 1958 SC 341: (1958) SCR 1102. Import, with its grammatical variations and cognate expressions, means bringing into
Final order
and directed him to substitute his estimate for the income already assessed under s. 23(4) and modify the assessment accordingly and in pursuance of that order the Income-tax Officer by his order substituted his estimate, the final … distinguish the one from the other has been discussed and formulated in several cases decided by the Judicial Committee. The test for determining the finality of an order is, whether the judgment or order finally disposed of
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