Ruling that section 2(11)(a) of the Incometax Act 1922, gives to an assessee a right to exercise an option as regards Provision year without the consent of the Incometax Officers even file had exercised such an Opium under the Income tax Act 1918.

Ministry/ Department/ Residency Central Board Of Revenue
Branch Inland Revenue
From Year / Date
(YYYY-MM-DD)
1923-01
To Year / Date
(YYYY-MM-DD)
1923-01
Identifier PR_000000649265
File No./Reference No./Sheet No./Folio No. Progs., Nos. 29, January 1923
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