1985 (7) TMI 89 - HC - Income Tax

Summary

The petitioner challenged an assessment order under the Tamil Nadu Agricultural Income-tax Act. The court dismissed the writ petition, stating that the proviso to Section 40 of the Act would prevent the petitioner from being treated as in default during the appeal process. The court also noted that coercive steps had not been taken by the respondent. The petition was dismissed with no costs.