1934 (4) TMI 12

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....r the Commissioner of Income Tax ORDER An application was made under Section 66 (2) of the Income Tax Act asking the Commissioner of Income Tax to state a case on certain points, alleged to be questions of law arising out of the assessment of the petitioner, Jamna Dhar Potdar and Co., Lyallpur. Two of these questions which were asked to be referred were: (a) Was not the notice under Section ....

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....fore us that the notice under Section 22 (2) was not served till 31st August, 1931, or that it only gave time up to 26th September, 1931, for the putting in of the return. Apparently this notice is illegal as it would seem that under Section 22 (2) of the Act, thirty clear days must be given for the furnishing of the return from the date of service. It was held in Kajori Mal Kalyan Mal, In re, tha....