1934 (12) TMI 19 - HC - Income Tax

Summary

The petition under Section 66(3), Income Tax Act, for a refund was dismissed as the Commissioner's order under Section 33 was not prejudicial to the petitioner. The petitioner's alternative request under Section 45, Specific Relief Act, was also denied as a remedy was available under Section 50(a)(1) of the Amended Act. The petition was dismissed with costs of Rs. 150 to the Commissioner of Income Tax. Ramesam, J., and King, J., agreed with the judgment.