1972 (9) TMI 162 - HC - Income Tax

Summary

The High Court of Rangoon ruled that serving a notice on the agent of a Hindu undivided family for income tax matters is valid under section 63(1) of the Indian Income-tax Act. The special provision in section 63(2) does not exclude the operation of section 63(1). The court held in favor of the Commissioner, and the firm was ordered to pay the costs.