Hi Guest , Click Here to Read the rest of this document

At any time

At any time Income Tax Amending Act, 1959, Section 4 When the section uses the words "at any time", it means at any time; it does not thereby say that the notice must be issued at any time before the 1959 Act but after a certain other point of time. The other limit is not to be found in the section at all. (S.C. Prashar v. Vasantsen, AIR 1963 SC 1356 (1379,1380)

Login now and unlock premium legal research