Supreme Court of India
Pannalal Nandlal Bhandari v. The Commissionee of Income-tax, Bombay City, Bombay.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Income-tax-General notice-Non-resident liability to submit return-Period of Limitation-Indian Income Tax Act, 1922 (XI of 1922), s. 22(1) & (2), s. 34(1)(a) & (b). The appellant, a non-resident for the purfoses of the Indian Income-tax Act, did not submit returns o certain dividend income accruing to him within the taxable territory. The Income-tax Officer served upon him notices under s. 34 read with s. 22(2) of the Act for assessment of tax in respect of those years. The notices in question were issued within eight years from_ the end of the years of assessment and were within the period
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