Citation : 1962 Latest Caselaw 210 SC
Headnote :
Up to the assessment year 1951-52, the appellant -adopted the year ending on 30th June as the previous year applicable to him. For the assessment year, 1952-53, the assessee filed a return for 21 months commencing on 1st July 1950 and ending on 31st March, 1952 and requested the Income-tax Officer t...