Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Notice under Section 22(2) of Income-tax Act remains valid without specifying capacity</h1> <h3>In Re : Radhey Lal Balmukand</h3> 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.