https://www.taxtmi.com/caselaws?id=6758 The court set aside the assessment order for the year 1958-59 under the Expenditure-tax Act, directing the appellant to proceed with the assessment in accordance with the law. The court highlighted the differences between pre-amendment and post-amendment provisions of sections 4(i) and 4(ii) and upheld the constitutional validity of section 3 of the Act. The orders on specific petitions were set aside, and the appellant was directed to proceed with assessment proceedings after issuing fresh notices, with the writ appeals allowed to a certain extent and no order as to costs. en-us Fri, 05 Nov 1965 00:00:00 +0530 Sun, 01 Feb 2009 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6758 The court set aside the assessment order for the year 1958-59 under the Expenditure-tax Act, directing the appellant to proceed with the assessment in accordance with the law. The court highlighted the differences between pre-amendment and post-amendment provisions of sections 4(i) and 4(ii) and upheld the constitutional validity of section 3 of the Act. The orders on specific petitions were set aside, and the appellant was directed to proceed with assessment proceedings after issuing fresh notices, with the writ appeals allowed to a certain extent and no order as to costs. Case-Laws Income Tax Fri, 05 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6758