https://www.taxtmi.com/caselaws?id=192545 Section 49A, as it stood before the 1947 adaptation, did not extend double taxation relief to United Kingdom income-tax for the relevant period, so relief on that basis was unavailable. The refund claim was nevertheless within limitation because section 50 required only a four-year period for filing a refund application and did not prescribe a mandatory form. Where the prescribed form could not practically be used, provisional notices were treated as sufficient, and they covered later escaped-income proceedings under section 34 for the same assessee and assessment year. The refund claim was therefore held to be timely and properly preserved. en-us Mon, 10 Apr 1961 00:00:00 +0530 Mon, 05 Jun 2017 17:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192545 Section 49A, as it stood before the 1947 adaptation, did not extend double taxation relief to United Kingdom income-tax for the relevant period, so relief on that basis was unavailable. The refund claim was nevertheless within limitation because section 50 required only a four-year period for filing a refund application and did not prescribe a mandatory form. Where the prescribed form could not practically be used, provisional notices were treated as sufficient, and they covered later escaped-income proceedings under section 34 for the same assessee and assessment year. The refund claim was therefore held to be timely and properly preserved. Case-Laws Income Tax Mon, 10 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192545