1987 (3) TMI 513 - HC - Income Tax

Summary

The High Court of Patna ruled in favor of the Revenue in a case involving the assessment of a lady taxpayer under the IT Act, 1961. The Court held that the taxpayer was incorrectly assessed under a scheme that excluded ladies and minors. The Court also found that the Income-tax Officer did not conduct a proper inquiry before assessment. The Court concluded that the Commissioner of Income Tax was justified in setting aside the assessment made by the Income-tax Officer. The Court referred to previous decisions that clarified the scheme did not apply to ladies and minors. The Court answered all three questions in favor of the Revenue and against the assessee.