https://www.taxtmi.com/caselaws?id=292988 Assessments made after 1932-33, including a supplementary assessment for 1931-32, were held to be nullities because the taxpayer was outside the class chargeable under the statute; the court applied principles distinguishing valid decrees from ultra vires demands and treated such assessments as void. The Commissioner's refusal to exercise the discretionary review power to cancel those assessments and order repayment was found improper and unsustainable, requiring cancellation and repayment. The court held that the review remedy contains no prescribed time limit, that reasonable delay and absence of separate appeals do not bar relief, and that relief under the review provision must not be defeated by multiplicity of proceedings. en-us Thu, 23 Mar 1944 00:00:00 +0630 Mon, 18 Jan 2021 13:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292988 Assessments made after 1932-33, including a supplementary assessment for 1931-32, were held to be nullities because the taxpayer was outside the class chargeable under the statute; the court applied principles distinguishing valid decrees from ultra vires demands and treated such assessments as void. The Commissioner's refusal to exercise the discretionary review power to cancel those assessments and order repayment was found improper and unsustainable, requiring cancellation and repayment. The court held that the review remedy contains no prescribed time limit, that reasonable delay and absence of separate appeals do not bar relief, and that relief under the review provision must not be defeated by multiplicity of proceedings. Case-Laws Income Tax Thu, 23 Mar 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292988