https://www.taxtmi.com/caselaws?id=27940 The High Court ruled against the assessee, holding that the concession under Section 22 of the Direct Taxes (Amendment) Act, 1974, was not applicable. Additionally, the assessee was not considered to have filed an appeal to the Supreme Court for the assessment year 1962-63. Consequently, the court ordered the assessee to pay the costs of the Revenue, including counsel's fee of Rs. 500. en-us Wed, 09 Nov 1983 00:00:00 +0530 Wed, 17 Feb 2010 10:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27940 The High Court ruled against the assessee, holding that the concession under Section 22 of the Direct Taxes (Amendment) Act, 1974, was not applicable. Additionally, the assessee was not considered to have filed an appeal to the Supreme Court for the assessment year 1962-63. Consequently, the court ordered the assessee to pay the costs of the Revenue, including counsel's fee of Rs. 500. Case-Laws Income Tax Wed, 09 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27940