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        Income Tax

        Rule 122 - Notice in respect of properties held benami [Omitted]

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        Benami property notice provision omitted, removing Rule 122 and its prescribed notice mechanism under the Income-tax Rules. Rule 122 of the Income-tax Rules, 1962, dealing with notices in respect of properties held benami, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989, removing the specific notice mechanism previously set out in the Miscellaneous provisions of the Rules.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Benami property notice provision omitted, removing Rule 122 and its prescribed notice mechanism under the Income-tax Rules.

                              Rule 122 of the Income-tax Rules, 1962, dealing with notices in respect of properties held benami, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989, removing the specific notice mechanism previously set out in the Miscellaneous provisions of the Rules.


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