1982 (9) TMI 51 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ruled that the assessment order passed by the ITO on August 23, 1978, was barred by limitation. The Tribunal held that the provisions of s. 144B of the Income Tax Act were not attracted, and thus the extended period of limitation was not available. The court answered the question in the affirmative, against the Department.