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

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Case NumberCivil Miscellaneous Petition No. 7145 of 1955
Reported in[1956]29ITR455(Mad)
AppellantP Manickam Chettiar
RespondentCommissioner of Income-tax, Madras.
Excerpt:
- rajagopalan, j. - 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, is correct. such an appeal does not came within the purview of section 30 of the act. no further question of law arises.the petition is dismissed with costs. counsels fee rs. 150.petition dismissed.
Judgment:

RAJAGOPALAN, J. - 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, is correct. Such an appeal does not came within the purview of section 30 of the Act. No further question of law arises.

The petition is dismissed with costs. Counsels fee Rs. 150.

Petition dismissed.


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