1929 (7) TMI 3

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....ncome Tax under Section 66, Income Tax Act of 1922. 2. The ground on which the review is sought is this. In our judgment we found the fact stated in the "statement of the case," that a certain notice was issued to the assessees directing them to submit "a return on a particular date. We said that this period allowed was less than 30 days the minimum period allowed by law. We therefore declared ....