1929 (7) TMI 3 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the application for review in an Income Tax case, stating that no review lies as per the law. The court found that the period allowed for submitting a return was less than the minimum required by law, declaring the assessment as bad. The Government Advocate argued that the Income Tax Officer's practice allowed assessees 30 days to make a return if the period was less than 30 days. The court held that no application for review is maintainable and dismissed the application with costs.