1961 (10) TMI 89

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.... Ag., CJ.-This is an appeal against the judgment of Vaidialingam J. dismissing O.P. No. 662 of 1960. By that petition under article 226 of the Constitution the appellant sought the cancellation of two orders, one dated February 11, 1960, and another dated April 26, 1960. The order of February 11, 1960, was an order of assessment under section 23(4) of the Indian Income-tax Act, 1922, for the as....

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.... sub-sections, discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made". The assessment in this case, as already stated, was on February 11, 1960. The order of assessment was served upon the appellant only on February 23, 1960. Before that date, on February 15, 1960, the appellant filed a retur....

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....ar C.J. said: "If a person is given a right to resort to a remedy to get rid of an adverse order within a prescribed time, limitation should not be computed from a date earlier than that on which the party aggrieved actually knew of the order or had an opportunity of knowing the order and therefore must be presumed to have had knowledge of the order". This statement of the law has been appro....