INCOME (CORRECTION OF RETURN AND FALSE DECLARATION) REGULATION, 1969

 

INCOME (CORRECTION OF RETURN AND FALSE DECLARATION) REGULATION, 1969

(M.L.R. 32 OF 1969)

 

Clause—15(b) and(h

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

Ref.
13 I.TR. 285—Cited.

 

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