Applications under section 35 must follow the Board's 1965 procedural letter where timely filed but undetermined. Valid applications under Section 35 filed within the statutory time limit but not disposed of within the specified period are to be processed in accordance with the procedure set out in Board letter F. No. 29/95/65-IT(A.II) dated 16 October 1965, requiring income-tax authorities to apply that established procedural framework to such pending Section 35(1) applications.
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.
Applications under section 35 must follow the Board's 1965 procedural letter where timely filed but undetermined.
Valid applications under Section 35 filed within the statutory time limit but not disposed of within the specified period are to be processed in accordance with the procedure set out in Board letter F. No. 29/95/65-IT(A.II) dated 16 October 1965, requiring income-tax authorities to apply that established procedural framework to such pending Section 35(1) applications.
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