No immunity from tax to right person if revenue taxed wrong person

No immunity from tax to the right person if revenue taxed wrong person contrary to law. SC in the case of Income Tax Officer vs Ch. Atchaiah on 11 December, 1995 There are no words in the present Act (The Income Tax Act , 1961) which empower the Income Tax Officer or give him an […]

When Section 4(1) of the present Act speaks of levy of income tax on the total income of every person, it necessary means the person who is liable to pay income tax in respect of that total income according to law. ... No immunity from tax liability to the right person if AO taxed wrong person contrary to law .