Supreme Court · 1952 INSC 78 · Decided 22 December 1952
Anglo-French Textile CO. LTD. v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1952 INSC 78 · [1953] 1 S.C.R. 454
- Case number
- CIVIL APPEAL No. 12/1952
- Decided
- 22 December 1952
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 42(3), 66(1)
Headnote
COURT REPORTS [1953] 1952 is not entitled to reopen the whole proceedings as the , z-F 1 further proceedings are limited to assessing that ang o- rtnc I • f th • h' h h d Textile co.' Ltd. port10n o e mcome w 1c as escape assessment. v. ' We need not express any opinion on this; The of the case disclosing any income, profits or gains at all, (2) that proceedings were later taken under sec­ tion 34, and (3) in the course of these proceedings the assessee claimed that a certain loss should be determined and recorded. Our answer is that that cannot be done for the reasons
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