1929 (7) TMI 3

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..... ncome Tax Act of 1922. 2. The ground on which the review is sought is this. In our judgment we found the fact stated in the "statement of the case," that a certain notice was issued to the assessees directing them to submit "a return on a particular date. We said that this period allowed was less than 30 days the minimum period allowed by law. We therefore declared the assessment t .....

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..... ovisions are contained in the Civil Procedure Code of India. 6. Mr. Bajpai then argued that Section 98, Civil P.C., having been applied to the Income Tax cases by Section 66-A of the Act, the provisions of the Civil Procedure Code are attracted. If that be so his case does not come under Section 114, Civil P. C, for our judgment is neither a decree nor an order. 7. We hold that no application fo .....

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