Supreme Court Allows Revenue Appeal: Rectification Under Section 35 of Income-tax Act Valid for Mistake Arising from Retrospective Amendment. Retrospective Operation of Proviso to Section 18-A(5) Renders Original Assessment Order Erroneous on Face of Record.
28 Apr 1958The dispute arose from the retrospective amendment of Section 18-A(5) of the Indian Income-tax Act, 1922 by the Indian Income-tax (Amendment) Act, 195...
