Supreme Court Upholds Income Tax Officer's Reassessment Notices in Income-tax Act Case Despite Service Beyond Limitation Period. Section 4 of Income-tax (Amendment) Act, 1959, Saved Notices Issued Under Section 34(1) of Income-tax Act, 1922, as 'Issued' Includes 'Served', Even Though Served After Eight-Year Period....
The Supreme Court heard two appeals by special leave concerning the true construction of Section 4 of the Income-tax (Amendment) Act, 1959 (Act No. 1 of 1959). The dispute arose from reassessment noti...




