Case Name : Pannalal Nandlal Bhandari Vs. CIT
Citation :  41 ITR 76 (sc)
Court : Supreme court
Section : 139
Meaning : The expression ‘every person whose total income during the previous year exceeded the maximum amount which is not chargeable to income-tax’ in section 22(1) of the 1922 act includes all persons who are liable to pay tax and there is nothing in the section or in its context which exempts non-residents from liability to submit a return pursuant to a notice thereunder.