Supreme Court of India
Income-tax Officer, Kolar and Another v. Seghu Buchiah Setty
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From the headnote
Inco'me-iax-Order' of assessment revised in appea! Recovery of tax-Proceeding& based on original order of assess. ment-Continuaiion, witholit fresh notice of demand-·-Lega!iiu -Indian Income-tax Act, 1922 (11 of 1922). ss. 29, 45, 4.6. The respondent was assessed to income-tax for the years. 1953-54 and 1954-55 on estimatled incomes of Rs. 61,000/- and Rs. 1,21,000/- respectively and notices of demand under s. 29 of the Indian Income-tax Act; 1922, were served on him by the Income-tax Officer for the tax due. On the respondent failing to comply with the notices of demand within the period
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