https://www.taxtmi.com/caselaws?id=292601 Income from forests and fisheries in a permanently-settled estate was treated as outside the charge of income tax under the Permanent Settlement Regulation and the terms of the grant. The Madras HC also noted that tax paid after assessment and notice was not shown to have been extracted under legally sufficient duress; because the assessee had included the income in the return and paid thereafter, the payment was characterised as one made under a mistake of law. On that basis, the amount could not be recovered, and the recovery claim failed. en-us Tue, 31 Jul 1928 00:00:00 +0530 Fri, 01 Jan 2021 11:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292601 Income from forests and fisheries in a permanently-settled estate was treated as outside the charge of income tax under the Permanent Settlement Regulation and the terms of the grant. The Madras HC also noted that tax paid after assessment and notice was not shown to have been extracted under legally sufficient duress; because the assessee had included the income in the return and paid thereafter, the payment was characterised as one made under a mistake of law. On that basis, the amount could not be recovered, and the recovery claim failed. Case-Laws Income Tax Tue, 31 Jul 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292601