1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Notice under Section 22(2) of Income-tax Act remains valid without specifying capacity</h1> The High Court of Allahabad held that the Income-tax Officer is not required to specify the capacity in which the assessee must submit the return. The ... - The High Court of Allahabad decided that it is not obligatory for the Income-tax Officer to indicate the specific capacity in which the assessee is required to submit the return. The notice under Section 22(2) of the Income-tax Act is valid even if it does not specify the capacity. The court also ruled that the notice in this case was correctly addressed to a firm. The decision was in favor of the Commissioner of Income-tax. The assessee was ordered to pay the costs of the Advocate-General.
TaxTMI 
TaxTMI 
