1974 (9) TMI 2

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..... h - issue of notice u/s 17 was entitled to the benefit of s. 18(2A) - - - - - Dated:- 5-9-1974 - Judge(s) : P. JAGANMOHAN REDDY. and P. K. GOSWAMY. ORDER The order of the court was delivered by JAGANMOHAN REDDY J.-- We have heard the learned Additional Solicitor-General who assails the judgment of the High Court and prays that special leave be granted. We, however, do not consider th .....

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..... d" was not used in the narrow sense of "sent" but that the said expression had received, before the Indian Income-tax (Amendment) Act, 1959, a clear judicial interpretation. Subba Rao J., as he then was, dealing with the purpose which the word "issue" was intended to serve, after referring to Sri Niwas v. Income-tax Officer cited in the judgment under attack and a Bombay decision, observed at page .....

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