P MANICKAM CHETTIAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE view taken by the Appellate Assistant Commissioner and by the Appellate Tribunal on further appeal that no appeal lay against a mere notice of demand, purporting to be issued under section 29 of the Income Tax Act, 1961, is correct. Such an appeal does not come within the purview of section 30 of the Act. No further question of law arises THE petition is dismissed with costs. Counsel's fee Rs. 150 Petition dismissed.