Case Name : Pannalal Nandlal Bhandari Vs. CIT

Citation : [1961] 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.

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