Sitaram Singhania vs Commissioner Of Wealth Tax on 24 September, 1991

JUDGMENT

G.C. Mital, J.

1. There is limit of two years for the Commissioner to pass orders under s. 25(2) of the WT Act. Since this Court restrained the Commissioner from passing the final order, the time will not run in favor of the petitioner and against the Department. Learned counsel for the petitioner has agreed to this.