20 Mar 2000
COMMISSIONER OF INLAND REVENUE v. MR LOGANATHAN, SURESH BABU
- Citation
- COMMISSIONER OF INLAND REVENUE v. MR LOGANATHAN, SURESH BABU
- Court
- Court of First Instance
- Case number
- HCIA3/1999
Section 82A does not require that the same individual perform every step; the assessment of additional tax may be validly completed by different officers provided they hold the rank of Commissioner or Deputy Commissioner for the time being; substantial compliance with s82A(4) and the IGC provisions support validity of the 2nd notice and the assessment.