Objection to interest under section 7D added as an express ground in section 11, extending contestable surtax impositions. Amendment inserts the phrase 'or objecting to the interest levied by the Income-tax Officer under section 7D,' into subsection (1) of section 11, thereby extending the catalogue of contestable impositions under the surtax statute to include interest levied by the Income-tax Officer.
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Provisions expressly mentioned in the judgment/order text.
Objection to interest under section 7D added as an express ground in section 11, extending contestable surtax impositions.
Amendment inserts the phrase "or objecting to the interest levied by the Income-tax Officer under section 7D," into subsection (1) of section 11, thereby extending the catalogue of contestable impositions under the surtax statute to include interest levied by the Income-tax Officer.
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