1957 (11) TMI 32 - HC - Income Tax

Summary

The petitioner sought a writ of mandamus to direct the Income-tax Officer to consider their claim under section 25(4) of the Indian Income-tax Act. The petitioner failed to make a claim within the prescribed time limit, resulting in the rejection of the claim by the Officer. The court held that the petitioner is not entitled to the relief requested and dismissed the petition with costs.