Supreme Court · 1961 INSC 108 · Decided 22 March 1961
Abdullabhai M. Bhagat, ETC. v. The Income-Tax Officer, Special Circle, Madras
- Court
- Supreme Court of India
- Citation
- 1961 INSC 108 · [1962] 1 S.C.R. 512
- Case number
- WRIT PETITION (CIVIL) No. 140/1959
- Decided
- 22 March 1961
- Bench
- T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Income Tax Act Section 55
Headnote
SUPREME COURT REPORTS ABDULLABHAI M. BHAGAT, ETC. v. [1962] THE INCOME-TAX OEFICER, SPECIAL CIRCLE, MADRAS (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J. c. SHAH and T. L. VENKATARAMA AIYAR, JJ.) Income Tax-Surcharge-"Federal purposes" and "for the purposes of the Central Clauses Act, I897 (IO of r897), ss. 3(8ab) (a), r8a. The petitioners as partners of a registered firm were assess­ ed to income-tax for the relevant assessment years. Thereafter they made a disclosure of their income nnder a "Voluntary Dis­ closure Scheme" regarding profits
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