1974 (9) TMI 2

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..... eneral who assails the judgment of the High Court and prays that special leave be granted. We, however, do not consider the point arising out of the judgment requires examination, but as it affects a large number of cases, we have been invited to give our reasons for dismissing the petition. Accordingly, we do so. The main question on which the High Court decided and which is the only question u .....

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..... r referring to Sri Niwas v. Income-tax Officer cited in the judgment under attack and a Bombay decision, observed at page 108, "the intention would be effectuated if the wider meaning is given to the expression 'issued'. The dictionary meaning of the expression 'issued ' takes in the entire process of sending notices as well as service thereof. The said word used in section 34(1) of the Act itself .....

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