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Judgment Search Results Home > Cases Phrase: pepsu court of wards act 2008 bk Year: 1960 Page 1 of about 1 results (0.055 seconds)

Mar 23 1960 (HC)

Commissioner of Income-tax Vs. R. B. L. Ishar Dass.

Court : Punjab and Haryana

Decided on : Mar-23-1960

Reported in : [1962]44ITR629(P& H)

..... had run out and the question was whether the period of eight years under the amended section would apply to proceedings which were being initiated for assessment. the madras high court answered this question in the negative and in favour of the assessee. in coming to this conclusion the learned judge proceeded on the principle that if a right is acquired ..... income-tax act was passed in 2001 bk., action could only have been taken in respect of the year 2000 bk. in 2002 bk. action could be taken in respect of the year 2000 and 2001. in the year 2005 bk. action could be taken for the entire period 2000 to 2005 bk. and lastly in case of concealment of income in the year 2008 bk. action could ..... concerned with the effect of this change.the territory of pepsu was integrated with the indian union for the purposes of ..... 1942-43. on the 20th of august, 1948, kapurthala became part of pepsu and the income-tax law, which was in force in patiala, was extended to kapurthala. in samvat 2006 bk., which corresponds to 1949, an act amending the original patiala income-tax act of 2001 bk. was passed. by this amending act the provisions of section 34 were changed. we are in this case .....

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