INCOME (CORRECTION OF RETURN AND FALSE DECLARATION) REGULATION, 1969
(M.L.R. 32 OF 1969)
Income Tax—Assessment of tax made by
agreement with the assesses under MLR 32 of 1969 l excess income declared in
1969—Administrative review of such assessment is not maintainable—Assessment is
final and the tax assessed becomes a debt due to the Governnent when demand for
the same is made.
Commissioner of Taxes and others Vs. M/s. Mullick
Brothers, 1BLD (‘AD) 286
13 I.TR. 285—Cited.