https://www.taxtmi.com/caselaws?id=173507 The Supreme Court allowed the appeal, setting aside the judgment of the High Court, and upheld the validity of Clauses (a) and (c) of Sub-rule (1) of Rule 3 of the Assessment Rules, 1993, as well as the notifications issued under Rules 3(2) and 5(1). en-us Mon, 16 Jan 1995 00:00:00 +0530 Thu, 17 Sep 2015 11:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173507 The Supreme Court allowed the appeal, setting aside the judgment of the High Court, and upheld the validity of Clauses (a) and (c) of Sub-rule (1) of Rule 3 of the Assessment Rules, 1993, as well as the notifications issued under Rules 3(2) and 5(1). Case-Laws Indian Laws Mon, 16 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173507