https://www.taxtmi.com/caselaws?id=8748 Lease rent payable on or before 30 June was construed as accruing only on that date, because the lessee could pay earlier but the lessor could demand and enforce payment only then. The assessment for the relevant year was nevertheless not liable to be quashed merely because the assessing authority treated the rent as accruing earlier. The fact that the assessee claimed the same rent had been taxed in an earlier year, even if so, did not justify cancellation of the assessment for the year in question; the proper course, if any, was to seek modification of the earlier assessments. The revision therefore failed. en-us Fri, 14 Apr 1972 00:00:00 +0530 Wed, 03 Jun 2009 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8748 Lease rent payable on or before 30 June was construed as accruing only on that date, because the lessee could pay earlier but the lessor could demand and enforce payment only then. The assessment for the relevant year was nevertheless not liable to be quashed merely because the assessing authority treated the rent as accruing earlier. The fact that the assessee claimed the same rent had been taxed in an earlier year, even if so, did not justify cancellation of the assessment for the year in question; the proper course, if any, was to seek modification of the earlier assessments. The revision therefore failed. Case-Laws Income Tax Fri, 14 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8748