1942 (1) TMI 10 - HC - Income Tax

Summary

The High Court of Allahabad decided that it is not obligatory for the Income-tax Officer to indicate the specific capacity in which the assessee is required to submit the return. The notice under Section 22(2) of the Income-tax Act is valid even if it does not specify the capacity. The court also ruled that the notice in this case was correctly addressed to a firm. The decision was in favor of the Commissioner of Income-tax. The assessee was ordered to pay the costs of the Advocate-General.