Supreme Court of India
R.k.upadhyaya v. Shanabhai P. Patel
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From the headnote
or limitation as March 31, 1970 was the last day or that period. Service under the new Act is not a condition precedent to conferment of juris diction in the Income Tax Ollicer to deal with the matter but it is a condition precedent to making or the order or assessment. The High Court lost sight or the distinction and under a wrong basis felt bound by the judgment in Banarsi Debi & Anr. v. I. T.O., District IV, Calcutta & Ors., ( 53 ITR 100). As the Income Ta" Otlicer had issued notice within limitation the order or the High Court is vacated. CIVIL APPELLATE JURISDICTION: Civil Appeal No.
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