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<h1>High Court directs Commissioner of Income Tax to state case on legality of notice under Section 22(2) due to insufficient time.</h1> The High Court directed the Commissioner of Income Tax to state a case on the legality of a notice served under Section 22(2) of the Income Tax Act due to ... - The High Court directed the Commissioner of Income Tax to state a case on the legality of a notice served under Section 22 (2) of the Income Tax Act, as it did not provide the required thirty days for the return. The Court did not consider a question regarding the constitution of the firm as it was not raised in the appeal.
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