GOPALDAS PARSHOTTAMDAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) UNDER Section 66(3) of the Indian Income-tax Act the applicant assessee prays that we should require the Commissioner of Income-tax, Central and United Provinces, to state a case.

(2.) THE assessee then applied to the Income-tax Officer under Section 27 of the Income-tax Act, but the Income-tax Officer declined to cancel the assessment. THEre was an appeal to the Assistant Commissioner of Income-tax and on June 25, 1938 he confirmed the order of the Income-tax Officer.