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P. Manickam Chettiar Vs. the Commissioner of Income-tax - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Reported inAIR1956Mad431; (1956)1MLJ236
AppellantP. Manickam Chettiar
RespondentThe Commissioner of Income-tax
Excerpt:
- orderrajagopalan, j.1. the view taken by the 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, is correct. such an appeal does not come within the purview of section 30 of the act. no further question of law arises.2. the petition is dismissed with costs. counsel's fee rs. 150.
Judgment:
ORDER

Rajagopalan, J.

1. The view taken by the 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, is correct. Such an appeal does not come within the purview of Section 30 of the Act. No further question of law arises.

2. The petition is dismissed with costs. Counsel's fee Rs. 150.


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