https://www.taxtmi.com/caselaws?id=9083 The court dismissed the application challenging the validity of notices issued under Section 148 of the Income-tax Act, 1961. It held that the income realized by the revenue from the deceased's debtors was chargeable to tax under the head "Income from other sources" as per Section 176(4) of the Act. The court rejected the petitioner's claim for a refund of excess tax realized by the revenue. The application was dismissed, and each party was ordered to bear their own costs. en-us Fri, 20 Aug 1971 00:00:00 +0530 Fri, 19 Jun 2009 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9083 The court dismissed the application challenging the validity of notices issued under Section 148 of the Income-tax Act, 1961. It held that the income realized by the revenue from the deceased's debtors was chargeable to tax under the head "Income from other sources" as per Section 176(4) of the Act. The court rejected the petitioner's claim for a refund of excess tax realized by the revenue. The application was dismissed, and each party was ordered to bear their own costs. Case-Laws Income Tax Fri, 20 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9083