| Citation(s) |
|---|
| 1970 SLG 767 1970 SLD 767 (1970) 21 TAX 71 1970 PTD 61 |
Income Tax Appellate Tribunal
I.T.A. No. 589 of 1968-69 (Assessment year 1965-66), decided on 30.3.1970
SHAH ABDUR RASHID, JUDICIAL MEMBER AND MOHAMMAD SUBHAN CHOWDHURY, ACCOUNTANT MEMBER
N. A. Ismaili, PTS., D.R., for the Appellant. Ehsanul Haq, I.T.P., for the
Respondent
I.T.A. No. 589 of 1968-69 (Assessment year 1965-66), decided on 30.3.1970
SHAH ABDUR RASHID, JUDICIAL MEMBER AND MOHAMMAD SUBHAN CHOWDHURY, ACCOUNTANT MEMBER
N. A. Ismaili, PTS., D.R., for the Appellant. Ehsanul Haq, I.T.P., for the
Respondent
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Law: Income Tax Act, 1922
Section: 33,28(2A)
Income-tax Act, 1922 -- Sections 18A(10A), 22A (inserted in 1966) Section 66B -- Penalty -- Notice -- Issue of notice under wrong provisions of the Act -- Assessee not prejudicially affected -- Notice, whether invalid -- Held no -- Provisions of Sec. 66B -- Whether retrospective in operation -- Held yes -- Income-tax -- Notice -- Issuance of notice, a procedural matter -- Citation of wrong section of Act in notice not prejudicing assessee -- Held, does not make such notice illegal or invalid -- Notice, issue of -- A procedural matter -- Provision of section 66B retrospective in operation and applies also to cases relating to…
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