COMMISSIONER OF INCOME-TAX, DELHI v. MAHALAXMI SUGAR MILLS CO. LTD

Citation: [1986] 3 S.C.R. 150

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

For if no assessment could be made on the amount on which abatement is to be allowed, there could be no question of making a demand without allowing the abatement and holding in abeyance for a period the collection of a portion of the -' demand equal to the estimated...

Judgment text

For if no assessment could be made on the amount on which abatement is to be allowed, there could be no question of making a demand without allowing the abatement and holding in abeyance for a period the collection of a portion of the -' demand equal to the estimated...