1971 (7) TMI 11 - SC - Income Tax

Assessee files a writ petition claiming that he attempted to remit tax due from Ceylon but the authorities did not permit - HC dismissed the petition summarily - we allow this appeal, set aside the order of the High Court and remand the case to the High Court with the direction to admit the writ petition and dispose of the same in accordance with law

Summary

The Supreme Court allowed the appeal, set aside the High Court's order, and remanded the case for further consideration. The appellant's writ petition was summarily dismissed by the High Court without proper examination of the facts. The appellant claimed entitlement to the proviso to section 45 of the Income-tax Act, 1922.