PETITIONER:THE INCOME-TAX OFFICER, ALWAYE Vs.RESPONDENT:THE ASOK TEXTILES LTD., ALWAYEDATE OF JUDGMENT:13/12/1960BENCH:KAPUR, J.L.BENCH:KAPUR, J.L.HIDAYATULLAH, M.SHAH, J.C.CITATION: 1961 AIR 699 1961 SCR (3) 236 CITATOR INFO : E&D 1987 SC 575 (5)ACT:Income-tax--Rectification, scope of--If can be equated withreview under the Code--Advance Payment of tax-Penal interestdue to additional tax on rectification, if could be imposed-Code of Civil Procedure […]
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