Case Name : K.L. Varadarajan v. CIT
Citation : [1975] 98 itr 182 (sc)
Court : Supreme court
Section : 113
Meaning : The words ‘all assessments thereafter’ in section 17(1) of the 1922 act [corres-ponding to section 113 of the 1961 act] signify not only assessments for the subsequent years but would also cover assessments for the earlier years in case the assessments for those earlier years are being made subsequent to the filing of the declaration. The words ‘all assessments thereafter’ have a wide amplitude and there is no cogent reason for not giving them their natural meaning or for restricting their scope. Those words would include within their ambit all assessments made subsequent to the filing of the declaration and it would be wrong to so construe them as if the legislature had used the words ‘all assessments for the subsequent years’.