1967 (4) TMI 167

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.....V. Rangam with him), for the appellant.   -------------------------------------------------- The judgment of the Court was delivered by SHAH, J.-This appeal arises out of a proceeding which was treated as companion to the proceeding out of which Appeal No. 578 of 1966, The State of Madras v. P.M. Batcha & Co.[1967] 20 S.T.C. 273., has arisen. In this case, for the year 1954-55, f....

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....y [1967] 20 S.T.C. 273.-C.A. No. 578 of 1966-the original order of assessment was made when Act 9 of 1939 was in operation and the order of assessment was sought to be revised under Act 1 of 1959. In the present case, the order of assessment was made after Act 1 of 1959 was brought into force, and process of revision of assessment was initiated under section 32 of Act 1 of 1959. But, in our judgme....